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V1106-25 ·25 June 2025 ·consulta-vinculante Low impact
Tax

Free contribution of a private property to marital society not subject to ISD or ITPAJD

The consultant asks about the tax treatment of a free contribution of a private property to a marital society. The DGT responds that it is not subject to transfer taxes or succession and donation taxes, but is subject to documented legal acts, albeit with exemption.

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2025-06-25PublishedPublished 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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