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V2191-25 ·17 November 2025 ·consulta-vinculante Medium impact
Tax

Horizon-ERC Advanced Grants exempt from Inheritance and Gifts Tax

The consultant asks whether European research grants are subject to Inheritance and Gifts Tax. The DGT responds that such grants are not taxable as public subsidies for general public interest and do not constitute a civil donation.

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2025-11-17PublishedPublished 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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