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V1494-24 ·18 June 2024 ·consulta-vinculante Medium impact
Tax

Application of the 0% rate to donations of assets to non-profit entities (Law 49/2002)

A non-profit entity has requested clarification on whether the new rules under Law 7/2022 regarding the tax base and the 0% rate apply to the transfer of assets. The Directorate General for Taxes (DGT) has confirmed that they do apply, provided the entity meets the requirements set out in Law 49/2002.

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2024-06-18PublishedPublished 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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