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V0028-26 ·9 January 2026 ·consulta-vinculante Medium impact
Tax

Las donaciones mortis causa con transmisión de presente no tributan en el IRPF por ganancia patrimonial

Un matrimonio con vecindad civil catalana consulta la tributación de dos donaciones mortis causa con transmisión inmediata. La DGT determina que en el ISD se devengan al otorgarse el contrato y en el IRPF no existe ganancia patrimonial.

Lifecycle

2026-01-09PublishedPublished 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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