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V0586-25 ·1 April 2025 ·consulta-vinculante Low impact
Tax

Non-residents taxed in Spain on donations of money made within Spanish territory

A UK resident enquires about the tax treatment of a monetary donation he will receive from his father, a resident in Andalusia. The DGT clarifies that real obligation applies and explains how the autonomous community legislation is applied and which administration is competent.

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2025-04-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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