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V0743-25 ·24 April 2025 ·consulta-vinculante Medium impact
Tax

Gift of lottery administration licence may qualify for 95% ISD reduction

The consultant enquires about the tax treatment of donating a lottery administration licence from their mother. The DGT states that the transaction is subject to Inheritance and Gifts Tax and may qualify for a 95% reduction in the taxable base if legal requirements are met.

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2025-04-24PublishedPublished 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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