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MEDIUM
FISCAL

Simple renunciation of life insurance not a donation

V2219-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2219-25
Published
19 Nov 2025

Summary

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.

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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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