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V0101-25 ·5 February 2025 ·consulta-vinculante Low impact
Tax

Benefits from a German foundation may be taxed as a gift in the ISD if animus donandi is proven

The DGT states that German foundation benefits may be subject to Spanish Inheritance and Gifts Tax if there is an intention to give and the beneficiary resides in Spain.

In 6 key points

How it affects those involved

Beneficiaries receiving German foundation payments may face Spanish Inheritance and Gifts Tax if the payments have a charitable intent and the recipient is a Spanish resident.

Lifecycle

2025-02-05PublishedPublished 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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