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V2129-25 ·11 November 2025 ·consulta-vinculante Low impact
Tax

Non-resident must tax Spanish donations of money in Spain

A UK resident enquires about the tax treatment of a money donation to a account in La Rioja. The DGT responds that taxation is due under real obligation and the Community Autonomous Regulation where the money was held for the longest period may apply.

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2025-11-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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