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V1255-25 ·9 July 2025 ·consulta-vinculante Medium impact
Tax

Gift of money does not create capital gain or loss for donor in IRPF

A taxpayer asks about IRPF taxation after donating 20,000 euros to their daughter. The DGT clarifies that such a donation has no effect on the donor's IRPF liability, and under the Inheritance and Gifts Tax, the recipient is the liable party.

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Lifecycle

2025-07-09PublishedPublished 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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