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V1069-21 23 April 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación modal

Donations subject to an obligation to repay a debt are taxed on their full amount for Inheritance and Gift Tax purposes

A query was raised regarding whether cash donations and the transfer of usufruct of shares, which require the donee to repay a debt to the company, constitute 'donaciones modales' (donations with a charge). The DGT ruled that these are onerous donations and are taxed on their full amount for Inheritance and Gift Tax purposes.

The question raised

Cuestión planteada - Tributación en el Impuesto sobre Sucesiones de las operaciones planteadas.

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