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V3100-19 ·5 November 2019 ·consulta-vinculante Medium impact
Tax

Regulations for cash donations are determined by the recipient's habitual residence

A person residing in Madrid, having lived in Andalusia for most of the last five years, inquires which regional regulations apply to a cash donation. The Directorate General for Taxes (DGT) rules that the regulations of the Autonomous Community where the recipient has their habitual residence at the time the tax liability arises shall apply.

In 6 key points

Lifecycle

2019-11-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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