Skip to content
Back to index
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

Tributación en el Impuesto sobre Sucesiones de las operaciones planteadas.

Book your free first meeting