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V1564-23 6 June 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · pacto sucesorio

The exemption for lucrative transfer does not apply to succession agreements of particular attribution with present transfer

The inquirer asks whether the transfer of social shares through a succession agreement of particular attribution (with present transfer) is exempt from capital gains tax in the Personal Income Tax (IRPF) as a lucrative transfer due to death. The DGT responds that, as it is legally considered a donation, it constitutes an inter vivos transfer and cannot benefit from said exemption.

The question raised

Question raised: Impact of the transfer on the inquirer's Personal Income Tax (IRPF) taxation.

The DGT's ruling

The transfer of assets present in a succession agreement of particular attribution is considered a donation according to the Civil Code of Catalonia. As it has the character of an inter vivos legal transaction, the exemption under article 33.3.b) of the LIRPF for transfers due to death is not applicable. The exemption under article 33.3.c) of the LIRPF could only apply if the requirements of the reduction in article 20.6 of the LISD for transfers of companies or shares are met.

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