Skip to content
V2474-23 ·14 September 2023 ·consulta-vinculante Medium impact
Tax

The gratuitous contribution of assets to a community property regime is not subject to Inheritance and Gift Tax

A query is made regarding whether the gratuitous contribution of separate property to a community property regime is subject to taxation. The DGT responds that it is not subject to Inheritance and Gift Tax because the community property regime is not a natural person, and it is exempt under the ITPAJD.

In 6 key points

Lifecycle

2023-09-14PublishedPublished 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