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V1651-25 ·15 September 2025 ·consulta-vinculante Medium impact
Tax

Whether a transfer is deemed a donation depends on the donor's intent to give

The consultant asks whether a transfer from an authorised account to a personal account should be treated as a donation. The DGT states that a donation requires the donor's intention to give, which is a factual issue.

In 6 key points

Lifecycle

2025-09-15PublishedPublished 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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