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MEDIUM
FISCAL

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

V1255-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1255-25
Published
9 Jul 2025

Summary

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.

In 6 key points

Lifecycle

2025-07-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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