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The tax treatment of succession agreements under Catalan civil law has been reviewed. The DGT has determined that cumulative inheritance constitutes an acquisition by reason of death and does not generate capital gains for Income Tax purposes, whereas inheritance by particular attribution is considered a gift.
Cuestión planteada Consideración de ambos pactos como transmisiones lucrativas "por causa de muerte" y su tratamiento en el Impuesto sobre Sucesiones y Donaciones. No sujeción en el IRPF de la eventual ganancia patrimonial obtenida por los heredantes.
En el heredamiento cumulativo, la transmisión es una adquisición por causa de muerte y no existe ganancia o pérdida patrimonial en el IRPF según el artículo 33.3.b de la Ley 35/2006. En el heredamiento por atribución particular, la entrega de bienes en vida se considera donación, por lo que la no sujeción a IRPF dependerá de cumplir los requisitos de las transmisiones inter vivos del artículo 33.3.c de la Ley 35/2006.
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