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A query was raised regarding whether the transfer of assets to children through an improvement pact (inter vivos transfer) is exempt from Personal Income Tax (IRPF). The Directorate General for Tax (DGT) has determined that these transfers are considered gratuitous transfers by reason of death, meaning no capital gain or loss arises.
Cuestión planteada Incidencia de la transmisión en la tributación por el IRPF del mejorante.
La transmisión de bienes mediante pacto de mejora tiene la consideración de transmisión lucrativa mortis causa para la aplicación del artículo 33.3.b) de la Ley del IRPF. Este criterio se extiende a otros pactos sucesorios distintos a la apartación del Derecho Civil de Galicia que tengan efectos de presente. Por tanto, se estima que no existe ganancia o pérdida patrimonial en estas operaciones.
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