Skip to content
V2421-22 ·22 November 2022 ·consulta-vinculante Medium impact
Tax

Waiving a right to payment in favour of a spouse constitutes a donation subject to Inheritance and Gift Tax

A woman has requested a ruling regarding the taxation of a transaction in which her husband transfers the bare ownership of shares to his children and grandchildren, in exchange for a life annuity that will benefit both the husband and the wife. The DGT has determined that the husband's waiver of part of that right to payment in favour of his wife constitutes a donation.

In 6 key points

Lifecycle

2022-11-22PublishedPublished 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