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V2076-17 ·3 August 2017 ·consulta-vinculante Medium impact
Tax

Cash donations are taxed in the Autonomous Community where the donee is habitually resident

A mother inquired whether her daughter could benefit from tax allowances in the Community of Madrid regarding a cash donation. The DGT ruled that the tax must be paid in the Community where the donee has their habitual residence and that the requirements for regional tax benefits must be verified within that specific Community.

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Lifecycle

2017-08-03PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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