Doctrine by topic · DGT Observatory

Liberalities: evolution of DGT doctrine

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 22 rulings · 2014–2026

Current position

The delivery of money or assets without consideration is considered a gratuitous legal transaction subject to Inheritance and Gift Tax (ISD). For its application, it is essential to prove the 'animus donandi', which is not presumed and must be indisputably evident. In the corporate sphere, the mere liberality of a commercial company is not considered an assistance purpose of general interest.

The DGT's position remains constant in classifying gratuitous transfers as liberalities or gratuitous legal transactions. The evolution focuses on the requirement to prove the intention to donate ('animus donandi') for subjection to ISD. Likewise, it is confirmed that the reversion of a donation does not constitute a new taxable event due to the lack of such intention.

Turning points

  1. V2637-24

    Establishes that 'animus donandi' is not presumed and must be indisputably evident for subjection to ISD.

  2. V0891-26

    Determines that the reversion of the donation is not a new taxable event in ISD as 'animus donandi' does not exist.

Analysis based on 21 of 22 rulings with a stated position. Updated 24 September 2026.

Rulings on this topic

22
V1651-25 15 Sept 2025

Whether a transfer is deemed a donation depends on the donor's intent to give

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
animus donandihecho imponibleliberalidaddonatarioprincipio de calificación LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V1255-25 9 Jul 2025

Gift of money does not create capital gain or loss for donor in IRPF

SG de Impuestos sobre la Renta de las Personas Físicas
donaciónganancia patrimonialpérdida patrimonialtransmisión lucrativaliberalidad LIRPF — Ley 35/2006 del IRPF art. 33.1LIRPF — Ley 35/2006 del IRPF art. 33.5
Affects CompanyExpat · Non-residentIndividual
V1525-18 5 Jun 2018

Capital losses from donations cannot be offset against other gains

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialtransmisión lucrativadonacióncompensación de gananciasliberalidad LIRPF — Ley 35/2006 del IRPF art. 33.5.cLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V5252-16 13 Dec 2016

Capital losses from donations cannot be offset against other gains

SG de Impuestos sobre la Renta de las Personas Físicas
pérdida patrimonialtransmisión lucrativadonacióncompensación de pérdidasganancia patrimonial LIRPF — Ley 35/2006 del IRPF art. 33.5.c
Affects CompanyExpat · Non-residentIndividual
V1854-16 27 Apr 2016

Partner's divorce payments are not deductible for Corporate Tax purposes

SG de Impuestos sobre las Personas Jurídicas
gasto deducibleimputación por devengoliberalidaddonativobase imponible LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 10.3LIS — Ley 27/2014 del Impuesto sobre Sociedades art. 11
Affects CompanyExpat · Non-residentIndividual
V2218-14 8 Aug 2014

Construction and project costs not deductible in corporate tax

SG de Impuestos sobre las Personas Jurídicas
imputación temporalliberalidadmayor valor de participacionesprincipio de devengocorrelación de ingresos y gastos TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 10.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 14
Affects CompanyExpat · Non-residentIndividual

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