Skip to content
V2809-20 ·16 September 2020 ·consulta-vinculante Medium impact
Tax

Non-residents from third countries may apply autonomous regulations to cash donations in Spain

A Swiss resident asks whether autonomous regional rules can apply to a cash donation. The DGT replies that although Spanish law excludes third countries, the principle of capital mobility allows applying autonomous regulations if the funds are located in Spain.

In 6 key points

Lifecycle

2020-09-16PublishedPublished 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