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V2294-19 5 September 2019 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · donación

Receipt of assets via donation is not subject to Personal Income Tax

An individual inquired whether the donation of real estate from their parents is subject to Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) ruled that the acquisition of assets through donation is not taxable under IRPF, as it is subject to 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, money, or rights through donation is not subject to Personal Income Tax. This is because said operation is subject to Inheritance and Gift Tax, pursuant to Article 6.4 of the LIRPF and Article 3.1 b) of Law 29/1987.

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