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V0622-25 ·3 April 2025 ·consulta-vinculante Medium impact
Tax

Free creation of a preferential acquisition right is subject to Inheritance and Gifts Tax

The consultant asks whether the gratuitous creation of a preferential acquisition right over real property is taxable. The DGT determines that as it is a profitable and non-onerosive transfer, it is subject to Inheritance and Gifts Tax, not Transfer Tax.

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2025-04-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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