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The taxpayer inquired whether transferring investment funds and shares to their children through an improvement pact under Galician civil law triggers capital gains tax. The Directorate General for Taxes (DGT) ruled that, as it is a succession pact, it is considered a gratuitous transfer mortis causa, and therefore no capital gain or loss arises for Personal Income Tax purposes.
Cuestión planteada Incidencia de la transmisión en la tributación por el IRPF del mejorante.
La transmisión de bienes de presente a través de pactos de mejora se considera una transmisión lucrativa mortis causa para la aplicación del artículo 33.3.b) de la LIRPF. Este criterio se extiende a otros pactos sucesorios distintos a la apartación gallega de las distintas normativas forales. Por tanto, no se estima la existencia de ganancia o pérdida patrimonial en estas transmisiones.
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