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V1328-21 ·11 May 2021 ·consulta-vinculante Medium impact
Tax

The donation of real estate to the Catholic Church is exempt from Personal Income Tax and the Tax on the Increase in Value of Urban Land

The inquirer asks about the taxation under Personal Income Tax and the municipal capital gains tax when donating real estate to the Catholic Church. The DGT responds that the donor is not liable for capital gains tax and that the capital gain in Personal Income Tax is exempt.

In 6 key points

Lifecycle

2021-05-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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