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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident of Canada inquired whether they could apply Castilla y León tax reliefs to a cash gift made by their parents, who reside in Spain. The Directorate General for Taxes (DGT) ruled that the recipient is liable for tax under the 'real obligation' rule if the funds are located in Spain, and that Castilla y León regulations may apply provided certain requirements regarding the funds' residence in that autonomous community are met.
The tax team reviews your specific situation.
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