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V0411-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Renunciation of inheritance to a specific person triggers capital gain or loss in IRPF

An heir asks whether renouncing their inheritance share in favour of their brother constitutes a donation for IRPF purposes. The DGT responds that since the renunciation is to a specific person, it is considered to involve a prior acceptance and a subsequent donation, which has tax consequences under IRPF.

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Lifecycle

2025-03-20PublishedPublished 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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