Skip to content
V2147-16 ·19 May 2016 ·consulta-vinculante Medium impact
Tax

Payment of education fees by a non-resident third party without consideration constitutes a donation

A consultant asks whether payment of their daughter's education by a non-resident third party constitutes income, a temporary pension, or a donation. The DGT determines that, in the absence of consideration, it constitutes a donation.

In 6 key points

Lifecycle

2016-05-19PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact