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V0891-26 ·22 April 2026 ·consulta-vinculante Medium impact
Tax

Reversion of a donation taxed on documented legal acts, not on succession or donations

The DGT responds that no donation occurs due to the absence of liberal intention, and the document is subject to taxation on documented legal acts.

In 6 key points

Lifecycle

2026-04-22PublishedPublished 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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