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V2436-23 ·7 September 2023 ·consulta-vinculante Medium impact
Tax

Must self-declare inheritance and gifts tax on foreign donation

A resident in Castile and León asks about the tax treatment of a money donation from a partner residing in Australia. The DGT states that the declaration must be submitted in the resident's community of residence and explains how to avoid international double taxation.

In 6 key points

Lifecycle

2023-09-07PublishedPublished 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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