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V0058-24 ·15 February 2024 ·consulta-vinculante Medium impact
Tax

Donating a property generates a capital gain or loss for Income Tax purposes for the donor

A taxpayer inquired about the Income Tax (IRPF) implications of donating a property to their child. The Directorate General for Taxes (DGT) ruled that the donor must calculate a capital gain or loss, whereas the recipient will not be taxed under Income Tax for such income.

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2024-02-15PublishedPublished 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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