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V0579-14 ·5 March 2014 ·consulta-vinculante Medium impact
Tax

No tax on donor's death or waiver of a donation condition in Spain

The DGT confirms that the death of a donor or the waiver by the widow of a termination condition in a 1978 donation has no tax consequences in Spain.

In 6 key points

How it affects those involved

No tax implications arise from the death of a donor or the waiver of a termination condition in a donation.

Lifecycle

2014-03-05PublishedPublished 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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