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V1255-19 ·3 June 2019 ·consulta-vinculante Medium impact
Tax

Gift taxed under autonomous community law where donor spent most days in last five years

A person who lived abroad and moved to Madrid asked whether their gift of money should be taxed under Madrid's regulations. The DGT responds that, as a resident in Spain, taxation falls under the autonomous community where the recipient spent the most days in the five years preceding the tax year.

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Lifecycle

2019-06-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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