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V0006-25 ·2 January 2025 ·consulta-vinculante Medium impact
Tax

The donation of money is taxed in the Autonomous Community where the donee has their habitual residence

A person with tax residence in Murcia and registration in Barcelona inquires as to where the settlement of a donation of money must be filed. The DGT responds that, as it is a movable asset, jurisdiction lies with the Autonomous Community where the donee has their habitual residence.

In 6 key points

Lifecycle

2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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