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A taxpayer inquired whether transferring a property to their children through an improvement pact (under Galician civil law) is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that these types of succession pacts are considered gratuitous transfers by reason of death.
Cuestión planteada Incidencia de la transmisión en la tributación por el IRPF del mejorante.
La transmisión de bienes de presente a través de un pacto de mejora tiene la consideración de transmisión lucrativa mortis causa para la aplicación del artículo 33.3.b) de la Ley del IRPF. Por tanto, se estima que no existe ganancia o pérdida patrimonial sujeta al impuesto. Este criterio se extiende a otros pactos sucesorios con efectos de presente de las distintas normativas forales.
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