Skip to content
V2219-25 ·19 November 2025 ·consulta-vinculante Medium impact
Tax

Simple renunciation of life insurance not a donation

The DGT states that a pure and simple renunciation of a life insurance benefit, without any consideration, does not constitute a donation and therefore no taxable event arises for the renouncing party.

In 6 key points

Lifecycle

2025-11-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact