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V1387-14 23 May 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · condonación de deuda

Debt forgiveness may be subject to Inheritance and Gift Tax if there is an intention to make a gift

The applicant asks whether the partial forgiveness of a debt following the termination of an option-to-purchase agreement is taxable. The DGT indicates that taxability depends on whether the forgiveness was carried out with the intention to make a gift (animus donandi).

The question raised

Cuestión planteada Tributación de la cantidad condonada.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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