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V0070-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Lifetime income donation subject to Inheritance and Gifts Tax

A taxpayer enquires about the tax treatment of a monthly lifetime income derived from their father's savings. The DGT responds that the transaction is subject to Inheritance and Gifts Tax, not Income Tax.

In 6 key points

Lifecycle

2026-01-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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