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V0260-25 ·5 March 2025 ·consulta-vinculante Medium impact
Tax

Loan extinction not subject to Inheritance and Gift Tax

The consultant asks whether the repayment of a loan between siblings generates tax obligations under the Inheritance and Gift Tax. The DGT responds that while the establishment of the loan is taxable, its extinction does not constitute a taxable event.

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2025-03-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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