Skip to content
V0433-26 ·27 February 2026 ·consulta-vinculante Medium impact
Tax

Beneficiaries of the impatriados regime pay personal liability tax on inheritances and gifts

A contributor under the special regime for displaced workers asks which legislation applies to a donation of money. The DGT clarifies that although they pay IRNR on income, they remain tax residents in Spain and must pay personal liability tax on Inheritances and Gifts.

In 6 key points

Lifecycle

2026-02-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact