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V5441-26 ·6 August 2026 ·consulta-vinculante Medium impact
Tax

Periodic donations from the same donor must be self-assessed individually using the average rate

A taxpayer has requested clarification regarding the taxation of regular and recurring money transfers received from their parents abroad. The DGT has indicated that each donation must be self-assessed within 30 working days, applying the average rate calculated from donations accumulated over a three-year period.

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2026-08-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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