Skip to content
V0663-25 ·14 April 2025 ·consulta-vinculante Medium impact
Tax

Tax treatment of contribution differences in home purchase depends on whether deemed loan or gift

A person buys a property with 50% co-ownership but contributes only 20% of the initial payment, while their partner contributes 80%. The tax authority states that the nature of their agreement determines whether tax is due under Inheritance and Gifts Tax or Transfer Tax.

In 6 key points

Lifecycle

2025-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact