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V2461-24 ·5 December 2024 ·consulta-vinculante Medium impact
Tax

The donor is the transferor and recipient of capital gains if they exercise the power of disposal

A query was raised regarding who should be taxed for the change in assets if a person donates a property while reserving the power to dispose of it. The DGT indicates that, by exercising said power, the donor acts as the transferor.

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2024-12-05PublishedPublished 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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