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V0837-17 ·4 April 2017 ·consulta-vinculante Medium impact
Tax

No tax on cash donations between non-residents if no assets in Spain

Whether a Moroccan resident (spouse of a Spanish civil servant) must pay Spanish tax on cash received from a Lebanese mother resident is addressed. The DGT concludes there is no personal or real tax obligation.

In 5 key points

Lifecycle

2017-04-04PublishedPublished 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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