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V0697-25 ·15 April 2025 ·consulta-vinculante Low impact
Tax

Gift by mortis causa with immediate transmission is subject to ISD at the time of donation

The DGT confirms that a gift by mortis causa with immediate transmission is subject to ISD at the time of donation and does not generate capital gains for IRPF.

In 6 key points

Lifecycle

2025-04-15PublishedPublished 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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