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V2089-23 ·17 July 2023 ·consulta-vinculante Medium impact
Tax

Donation of money between spouses is taxed under ISD, whereas a loan is exempt from ITPAJD

A married couple under a regime of separation of assets inquires whether the contribution of money by one of them to purchase a property should be treated as a donation or a loan. The DGT clarifies that if no right of credit exists, it is a donation subject to ISD, and if it is a loan, it is exempt from ITPAJD but requires the submission of Form 600.

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2023-07-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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