MEDIUM
FISCAL

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

V2602-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2602-25
Published
23 Dec 2025

Summary

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.
PDF on boe.es

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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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