Skip to content
V1081-15 ·8 April 2015 ·consulta-vinculante Medium impact
Tax

Non-EU or EEA residents taxed on donations solely under state regulations

A resident in Switzerland has requested clarification regarding the applicable regulations for a potential donation. The Directorate General for Taxes (DGT) has clarified that, as a non-resident in the EU or EEA, they will only be subject to tax under real obligation for assets located in Spain, governed by state regulations.

In 6 key points

How it affects those involved

This ruling clarifies the tax scope for non-EU/EEA residents, confirming that they are not subject to regional tax rules for donations, but only to state-level taxation on assets situated in Spain.

Lifecycle

2015-04-08PublishedPublished 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