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V0579-14 5 March 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · condición resolutoria

No tax on donor's death or waiver of a donation condition in Spain

The DGT confirms that the death of a donor or the waiver by the widow of a termination condition in a 1978 donation has no tax consequences in Spain.

The question raised

Taxation of the aforementioned operations.

The DGT's ruling

The death of the donor and the renunciation by the surviving spouse of the possibility to rescind the donation do not have tax consequences in Spain. However, the donation of real estate located in Spain requires its settlement before the Administration, regardless of whether the transfer occurred in accordance with German law. The failure to submit the deed for settlement prevents the registration of the property in favor of the donee.

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