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V0663-22 ·25 March 2022 ·consulta-vinculante Medium impact
Tax

Donation of bare ownership of Spanish property by non-residents is taxable by the Central Administration

A non-resident receives the donation of the bare ownership of a portion of a property located in Andalusia. The DGT has ruled that the Inheritance and Gift Tax must be settled using Form 651 before the National Tax Management Office.

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2022-03-25PublishedPublished 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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