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V1252-15 ·24 April 2015 ·consulta-vinculante Medium impact
Tax

Non-resident donation subject to Inheritance and Gifts Tax

Inquiry regarding the fiscal implications and required documentation for a non-resident's cash donation to a person in Barcelona. The DGT states that the donor is the tax liable party and must pay according to the rules of the autonomous community.

In 6 key points

Lifecycle

2015-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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