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V0877-25 ·22 May 2025 ·consulta-vinculante Medium impact
Tax

Obligation to declare patrimonial gain from sale of inherited property, regardless of subsequent donation

A taxpayer asks whether they must declare patrimonial gain from selling their share of an inherited property if they later donate the proceeds to their mother. The DGT responds that the obligation to declare patrimonial gain exists independently of any subsequent donation.

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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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