Skip to content
V1188-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Inheritance Tax arises on immediate mortis causa donation

The DGT confirms that inheritance tax arises at the time of granting an immediate mortis causa donation under Catalan civil law, and that there is no patrimonial gain for income tax purposes.

In 6 key points

Lifecycle

2025-07-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact