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V0857-25 ·22 May 2025 ·consulta-vinculante Low impact
Tax

Judicial transaction may be deemed donation if there is renunciation with intent of generosity

The article asks whether a transactional agreement converting a legacy into cash constitutes a donation and whether the inheritance tax paid can be recovered. The DGT states that the nature of the agreement will depend on whether reciprocal concessions exist and on the titles agreed upon by the parties.

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2025-05-22PublishedPublished 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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