Succession agreements allow the regulation of the succession of a person in a similar way to a will, although, when agreed bilaterally by the transferor and the beneficiaries, the agreed regulation is binding on both parties and can only be modified by a new agreement between the parties. the same parts.

The inheritance agreements that allow the transmission of the inheritance in life – in a similar way to a living donation – allow us to use them as an effective method of tax planning, achieving important savings in Inheritance Tax and Donations in Wealth Tax.

We obtained the first resolution of the General Tax Office confirming that the inheritance pacts with the delivery of the present are taxed by the Inheritance Tax and not by the Donations Tax, and the non-income tax liability of the capital gains that may be revealed.

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