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V2039-23 ·12 July 2023 ·consulta-vinculante Medium impact
Tax

Donations received by a resident in Spain are taxed by personal obligation under the IHT

A resident in Spain who receives anonymous donations from abroad inquires whether they must be taxed on them. The DGT responds that, as a resident, they must be taxed by personal obligation regardless of the origin or anonymity of the donors.

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2023-07-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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