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V2970-15 ·7 October 2015 ·consulta-vinculante Medium impact
Tax

Applicability of Madrid Community law in donations by a non-resident to a resident

The DGT confirms that the recipient will be subject to personal tax and Madrid Community law will apply.

In 6 key points

How it affects those involved

Donations by non-residents to residents in Madrid are subject to personal tax under Madrid Community regulations.

Lifecycle

2015-10-07PublishedPublished 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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