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A query was raised regarding whether the transfer of assets through a succession pact of definition (a succession pact with present effects) is exempt from Personal Income Tax (IRPF). The DGT has determined that these transfers are considered lucrative by reason of death and, therefore, do not generate any capital gains or losses.
Cuestión planteada Tributación en el IRPF: aplicación de lo dispuesto en el artículo 33.3.b) de la Ley 35/2006.
La transmisión de bienes a través de pactos sucesorios con efectos de presente, regulados en las distintas normativas forales, se considera una transmisión lucrativa por causa de muerte del contribuyente. En consecuencia, se aplica la exclusión de gravamen del artículo 33.3.b) de la Ley del IRPF, estimándose que no existe ganancia o pérdida patrimonial. Este criterio se extiende a otros pactos sucesorios distintos al de apartación gallega.
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