Doctrine by topic · DGT Observatory

Cause of Death: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 15 rulings · 2016–2026

Current position

The transfer of assets through succession agreements with present effects, such as the Galician 'apartación' or the Mallorcan 'definición', are considered lucrative acquisitions due to death. Therefore, the exclusion of capital gains or losses under article 33.3.b) of the LIRPF (Personal Income Tax Law) applies. In these cases, if the beneficiary transfers the assets before five years, they subrogate into the position of the deceased regarding the value and date of acquisition.

The DGT has moved from applying the mortis causa criterion exclusively to the Galician 'apartación' to extending it to other succession agreements with present effects under various regional laws. This evolution was consolidated following the modification of its criterion to align with jurisprudence. Finally, the rule regarding the beneficiary's subrogation into the acquisition value has been specified.

Turning points

  1. V0430-17

    The DGT modifies its criterion to consider the Galician 'apartación' as a mortis causa acquisition, allowing the application of article 33.3.b) of the LIRPF.

  2. V3020-21

    The criterion for lucrative mortis causa transfers is extended to other succession agreements besides the Galician 'apartación' that have present effects.

  3. V1145-26

    It is established that a beneficiary who transfers the assets before five years subrogates into the position of the deceased regarding the value and date of acquisition.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V3020-21 3 Dec 2021

No capital gains tax on asset transfers via improvement pacts

SG de Impuestos sobre la Renta de las Personas Físicas
pacto de mejoratransmisión lucrativacausa de muerteganancia patrimonialpacto sucesorio LIRPF — Ley 35/2006 del IRPF art. 33.3.bLIRPF — Ley 35/2006 del IRPF art. 36
Affects CompanyExpat · Non-residentIndividual
V4996-16 17 Nov 2016

Improvement pacts subject to Inheritance Tax rather than Gift Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
pacto de mejoratítulo sucesoriohecho imponibledevengopacto sucesorio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual

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