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V1306-23 ·16 May 2023 ·consulta-vinculante Medium impact
Tax

Legal entities are not subject to Inheritance and Gift Tax

A non-profit association has enquired whether it is required to settle Inheritance Tax. The DGT has ruled that, as a legal entity, it is not a taxable person for this tax.

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2023-05-16PublishedPublished 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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