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V0002-25 ·2 January 2025 ·consulta-vinculante Medium impact
Tax

The donation of real estate to spouses under the community property regime creates separate property for each spouse

A taxpayer asks how the donation of real estate from his mother to him and his spouse, married under the community property regime, is taxed. The DGT responds that the real estate will be separate property for both in equal shares and not property of the community of property.

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2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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