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V0127-25 ·11 February 2025 ·consulta-vinculante Medium impact
Tax

Amounts received without consideration are subject to Inheritance and Gift Tax

The inquirer asks about the taxation of funds to be received through a global fundraising campaign to cover medical treatment costs. The DGT responds that these amounts, as they are received without consideration, constitute donations subject to tax.

In 6 key points

Lifecycle

2025-02-11PublishedPublished 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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