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MEDIUM
FISCAL

Donation of part of habitual home to spouse creates capital gain or loss

V1677-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1677-25
Published
16 Sept 2025

Summary

A taxpayer asks about the tax treatment of donating 24% of their habitual home to their spouse. The DGT responds that the transaction generates a capital gain or loss, which is included in the savings tax base.

In 6 key points

Lifecycle

2025-09-16PublishedPublished 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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