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A query was raised regarding whether the transfer of real estate interests through an improvement pact in favour of children is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these transfers are considered gratuitous transfers by reason of death, meaning no capital gain or loss arises.
Cuestión planteada Se cuestiona la tributación en el IRPF de la transmisión mediante pacto de mejora en favor de los hijos de un porcentaje de su participación.
La transmisión de bienes mediante pacto de mejora se integra en la consideración de transmisión lucrativa mortis causa del artículo 33.3.b) de la Ley del IRPF. Esto se aplica aunque no se haya producido el fallecimiento del transmitente. En consecuencia, no se estima la existencia de ganancia o pérdida patrimonial en dichas operaciones.
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