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V1648-24 ·8 July 2024 ·consulta-vinculante Medium impact
Tax

No capital gains on mortis causa gifts subject to suspensive or resolutive conditions

The taxpayer asks whether a mortis causa gift involving the immediate transfer of a family home is exempt from capital gains tax under Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) rules that the exemption for transfers due to death applies if the transfer is subject to a suspensive or resolutive condition.

In 6 key points

How it affects those involved

This ruling clarifies the application of capital gains tax exemptions for property transfers occurring through inheritance-based gifts that are contingent upon specific legal conditions.

Lifecycle

2024-07-08PublishedPublished 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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