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V0532-25 ·28 March 2025 ·consulta-vinculante Low impact
Tax

Deathbed gift with immediate transfer not subject to IRPF on capital gain

The DGT clarifies that a deathbed gift with immediate transfer of assets (under the Catalan Civil Code) is not subject to IRPF on capital gain and that ISD arises at the time of the gift.

In 6 key points

Lifecycle

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

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