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V2148-25 ·13 November 2025 ·consulta-vinculante Medium impact
Tax

Property received by donation is not subject to IRPF

The consultant asks whether receiving half a property by donation from her mother is subject to IRPF. The DGT responds that acquisitions by donation are not subject to IRPF, as they are taxed under the Inheritance and Gift Tax.

In 6 key points

Lifecycle

2025-11-13PublishedPublished 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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