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V2095-23 ·18 July 2023 ·consulta-vinculante Medium impact
Tax

The donation of real estate assets used in an economic activity may not generate capital gains or losses under certain requirements

A taxpayer inquires about the tax implications of donating real estate assets used in their leasing activity to their children. The DGT explains that, if the requirements of the Inheritance and Gift Tax Law for the reduction due to the transfer of a family business are met, no capital gain or loss will be assessed for Personal Income Tax purposes.

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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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