Skip to content
V1623-23 ·8 June 2023 ·consulta-vinculante Medium impact
Tax

Gratuitous contribution of property to a community of property is not subject to IHT or transfer taxes

A query was raised regarding whether the gratuitous contribution of separate property to a community of property (sociedad de gananciales) is subject to taxation. The DGT has determined that it is not subject to Inheritance and Gift Tax because the community of property is not a taxable person, nor is it subject to transfer taxes due to its gratuitous nature.

In 6 key points

Lifecycle

2023-06-08PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact