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V2148-25 13 November 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · donación

Property received by donation is not subject to IRPF

The consultant asks whether receiving half a property by donation from her mother is subject to IRPF. The DGT responds that acquisitions by donation are not subject to IRPF, as they are taxed under the Inheritance and Gift Tax.

The question raised

Whether the donation received is subject to taxation under Personal Income Tax.

The DGT's ruling

The acquisition of assets by way of donation is not subject to Personal Income Tax, pursuant to Article 6.4 of the LIRPF. This is because said transaction is subject to Inheritance and Gift Tax according to Article 3.1 b) of Law 29/1987.

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