Doctrine by topic · DGT Observatory

Transfer of Present Assets: 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 9 rulings · 2016–2026

Current position

The transfer of assets as a present gift through succession agreements (such as a pact of improvement) is considered a lucrative transfer mortis causa. Therefore, Article 33.3.b) of the IRPF (Personal Income Tax) Law applies, which excludes the existence of capital gains or losses. This criterion applies to the various regional laws and the Civil Code of Aragon.

The DGT's position has moved from distinguishing between cumulative inheritance and particular attribution to consolidating that succession agreements with present effects are lucrative transfers mortis causa. Since 2021, the administration has extended this criterion of non-subjectivity to IRPF to other succession agreements beyond the Galician 'apartación'. The doctrine remains constant in the application of Article 33.3.b) of the LIRPF (Personal Income Tax Law) for these operations.

Turning points

  1. V3020-21

    Extends the consideration of lucrative transfer mortis causa to pacts of improvement other than the Galician 'apartación', eliminating doubt regarding their nature.

Analysis based on 9 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0743-26 31 Mar 2026

No tax on transfer of property via present succession pact in Aragon

SG de Impuestos sobre la Renta de las Personas Físicas
pacto sucesoriotransmisión de presenteganancia patrimonialtransmisión lucrativasubrogación LIRPF — Ley 35/2006 del IRPF art. 33.3.bLIRPF — Ley 35/2006 del IRPF art. 36
Affects CompanyExpat · Non-residentIndividual
V2717-23 6 Oct 2023

No tax on capital gains from asset transfers via improvement pacts

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

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