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V0304-25 ·17 March 2025 ·consulta-vinculante Medium impact
Tax

Deathbed gift with immediate transfer exempt from capital gains tax

The nature and taxation of a deathbed gift with immediate transfer are examined. The DGT confirms it is a succession title and that no capital gain or loss arises for the donor in IRPF.

In 6 key points

Lifecycle

2025-03-17PublishedPublished 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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