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V2091-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

Capital gains from donating real estate to entities under Law 49/2002 are exempt from Personal Income Tax

The tax treatment is consulted for a donor who transfers real estate to a non-profit entity. The DGT indicates that the resulting capital gain is exempt if the entity meets the requirements of Law 49/2002.

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2023-07-18PublishedPublished 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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