Skip to content
LOW
FISCAL

La donación mortis causa con transmisión inmediata tributa en el ISD al celebrarse el contrato y su tratamiento en el IRPF queda sujeto a la interpretación de la STS 407/2016

V0532-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0532-25
Published
28 Mar 2025

Lifecycle

2025-03-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The fiscal team reviews your specific situation.

Talk to the fiscal team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact