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V0821-26 ·14 April 2026 ·consulta-vinculante Medium impact
Tax

Ownership of a property in France donated must be valued under Spanish ISD rules

A Spanish resident received the bare ownership of a property in France through a formal donation governed by French law. The DGT states that, due to the absence of a double taxation agreement on donations with France, Spanish valuation rules apply.

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2026-04-14PublishedPublished 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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