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V1861-25 ·14 October 2025 ·consulta-vinculante Medium impact
Tax

Donation of money does not create capital gain or loss for donor in IRPF

The DGT confirms that donors do not need to declare capital gain or loss, and recipients are not subject to IRPF tax on received funds.

In 6 key points

Lifecycle

2025-10-14PublishedPublished 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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