Skip to content
V2065-24 ·25 September 2024 ·consulta-vinculante Medium impact
Tax

Donations and land swaps following subdivision trigger capital gains or losses

A query was raised regarding the registration of donations and the tax implications following the subdivision and donation of plots between a mother and daughter. The DGT indicates that the exchange of assets following subdivision constitutes a barter, which generates capital gains or losses.

In 6 key points

Lifecycle

2024-09-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact