MEDIUM
FISCAL

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

V0622-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0622-25
Published
3 Apr 2025

Summary

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.

In 6 key points

Lifecycle

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

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