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V0461-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

Taxation applies to the entire property if full ownership is received, or only to bare ownership if usufruct is retained

The inquirer asks how the receipt of a property from their parents will be taxed, whether as full ownership or as bare ownership. The DGT responds that the donee is the taxable person and that the tax base will depend on the specific type of donation received.

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2024-03-19PublishedPublished 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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