Doctrine by topic · DGT Observatory

Gratuitous Transfer: DGT doctrinal evolution

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

Stable position Medium confidence 13 rulings · 2014–2024

Current position

In the pure and simple repudiation of an inheritance, the renunciant is not a taxable person for Inheritance and Gift Tax (ISD). If the renunciation is made in favor of a specific person, the renunciant must pay tax on the acquisition of the inheritance and settle the transfer to the beneficiary. In gratuitous transfers of assets from professional associations, the income is subject to tax and not exempt, as it is taxed at its market value.

The DGT's position does not show a single doctrinal evolution, but rather addresses different scenarios in each ruling. Consistency is maintained in that gratuitous transfers of assets from professional associations do not fulfill their specific purpose and are subject to tax. Regarding successions, a clear distinction is made between pure renunciation and renunciation in favor of third parties.

Turning points

  1. V1354-24

    Distinguishes taxation according to the nature of the renunciation: in the renunciation in favor of a specific person, the renunciant must settle the acquisition of the inheritance and the transfer to the beneficiary.

Analysis based on 13 of 13 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

13
V2200-17 30 Aug 2017

Companies resulting from a total demerger may retain Wealth Tax exemptions

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
escisión totalexenciónactividad económicasociedad matrizreducciones LIP — Ley 19/1991 del Impuesto sobre el Patrimonio art. 4.ochoLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20
Affects CompanyExpat · Non-residentIndividual
V0350-14 11 Feb 2014

Tax treatment of asset transfers from a professional association to an association

SG de Impuestos sobre las Personas Jurídicas
entidad parcialmente exentatransmisión gratuitarama de actividadaportación no dinerariaescisión parcial TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 9.3TRLIS — RDLeg 4/2004 (derogado por la Ley 27/2014) art. 14.1.e
Affects CompanyExpat · Non-residentIndividual

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