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V0293-19 ·13 February 2019 ·consulta-vinculante Medium impact
Tax

Resident in Spain must pay personal liability tax on succession and donations

A Spanish resident employee who pays IRNR queries the taxation of a property donation in Madrid received from her spouse. The DGT responds that, as a resident, she must pay personal liability tax on all her assets regardless of location.

In 6 key points

Lifecycle

2019-02-13PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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