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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Un residente fiscal en España, con domicilio en Canarias, consulta qué normativa autonómica le aplica ante una donación de dinero de su padre residente en el extranjero. La DGT determina que la competencia para el impuesto corresponde a la Comunidad Autónoma donde el donatario haya pasado el mayor número de días en los últimos cinco años.
The tax team reviews your specific situation.
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