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V3067-19 ·31 October 2019 ·consulta-vinculante Medium impact
Tax

Mortis causa donations are taxed as inheritances rather than inter vivos gifts

A query was raised regarding the taxation of a donation to be transferred upon the donor's death. The DGT clarifies that such transactions are considered testamentary titles and must be taxed under Inheritance Tax.

In 6 key points

Lifecycle

2019-10-31PublishedPublished 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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