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V2602-25 ·23 December 2025 ·consulta-vinculante Medium impact
Tax

Donation of money does not generate capital gain or loss for donor

The consultant asks about taxation for the donor when donating inherited money to their mother. The DGT responds that the donation of money does not result in capital gain or loss for the donor.

In 6 key points

How it affects those involved

Donors are not subject to capital gains or losses when donating money inherited to a recipient.

Lifecycle

2025-12-23PublishedPublished 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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