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V0149-20 ·21 January 2020 ·consulta-vinculante Medium impact
Tax

Non-residents (including those from third countries) may apply regional regulations to donations of real estate or cash in Spain

A resident of Luxembourg requested clarification on which regulations apply when receiving a donation of real estate in Madrid or cash. The Directorate General for Taxes (DGT) clarified that, as an EU resident, they may apply the regulations of the corresponding Autonomous Community.

In 6 key points

How it affects those involved

This ruling provides legal certainty for EU residents, confirming their right to benefit from regional tax frameworks in Spain when receiving donations.

Lifecycle

2020-01-21PublishedPublished 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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