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MEDIUM
FISCAL

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

V1861-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1861-25
Published
14 Oct 2025

Summary

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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