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MEDIUM
FISCAL

Transfer of heritage property to compensate inheritance rights deemed a donation

V0721-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0721-25
Published
15 Apr 2025

Summary

The consultant asks whether a heritage assignment deed can be amended or whether transferring property to compensate inheritance rights would be considered a donation. The DGT states that amendment is a civil matter and that such property transfer for compensation will be treated as a donation.

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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