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MEDIUM
FISCAL

Horizon-ERC Advanced Grants exempt from Inheritance and Gifts Tax

V2191-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2191-25
Published
17 Nov 2025

Summary

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.

In 6 key points

Lifecycle

2025-11-17PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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