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V0807-22 ·13 April 2022 ·consulta-vinculante Medium impact
Tax

No tax liability for donor when transferring money to sister's husband's son

A taxpayer inquired whether they must pay tax on an amount transferred to the non-marital child of their sister's husband following a conciliation agreement. The DGT ruled that this transfer is considered a donation and the donor has no obligation to pay tax.

In 6 key points

How it affects those involved

The ruling clarifies that transfers made under conciliation agreements to non-relatives are treated as donations, exempting the donor from tax liability.

Lifecycle

2022-04-13PublishedPublished 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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