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V0085-26 ·20 January 2026 ·consulta-vinculante Medium impact
Tax

Must pay Spanish tax on foreign donation and claim Polish tax paid

A resident in Andalusia received a cash donation from her father in Poland, where taxes were already paid. The DGT states that she must self-declare the tax in Spain under personal obligation and before the Andalusian Regional Government.

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2026-01-20PublishedPublished 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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