MEDIUM
FISCAL

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

V0006-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V0006-25
Published
2 Jan 2025

Summary

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.

Lifecycle

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

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