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V1778-25 ·3 October 2025 ·consulta-vinculante Medium impact
Tax

Gift of property to a municipality exempt from corporate tax and allows charitable deduction

A consultancy firm plans to donate a flat from a development to a municipality. The DGT rules that the generated capital gain is exempt from corporate tax and that the company can claim a charitable deduction, although the expense is not deductible.

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2025-10-03PublishedPublished 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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