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V0541-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Donating real estate to non-profit organisations may be exempt from Personal Income Tax

A query was raised regarding the taxation of a real estate donation to an NGO. The Directorate General for Taxes (DGT) indicates that the resulting capital gain will be exempt provided the recipient entity meets the requirements set out in Law 49/2002.

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2024-04-09PublishedPublished 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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