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MEDIUM
FISCAL

Amounts received without consideration are subject to Inheritance and Gift Tax

V0127-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0127-25
Published
11 Feb 2025

Summary

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.

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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