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V2620-21 ·27 October 2021 ·consulta-vinculante Medium impact
Tax

Donations received abroad are personally taxable in Spain for residents

A Spanish resident asks whether she must pay tax on money donated by her parents in Romania. The DGT states that she must pay tax personally in Spain and should consult her Autonomous Community's regulations for calculation and procedures.

In 6 key points

Lifecycle

2021-10-27PublishedPublished 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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