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MEDIUM
FISCAL

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

V0877-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0877-25
Published
22 May 2025

Summary

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.

In 6 key points

Lifecycle

2025-05-22PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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