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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 23 results.
Un no residente debe tributar en España por una donación de dinero situada en territorio español
V5065-26
Tax self-filing required for inheritance and gifts tax in Madrid
V1102-26
Beneficiaries of the impatriados regime pay personal liability tax on inheritances and gifts
V0433-26
Must pay Spanish tax on foreign donation and claim Polish tax paid
V0085-26
Donation of money does not generate capital gain or loss for donor
V2602-25
Non-resident must tax Spanish donations of money in Spain
V2129-25
Donation of money does not create capital gain or loss for donor in IRPF
V1861-25
Gift of money does not create capital gain or loss for donor in IRPF
V1255-25
The donation of money is taxed in the Autonomous Community where the donee has their habitual residence
V0006-25
Must self-declare inheritance and gifts tax on foreign donation
V2436-23
Donations received abroad are personally taxable in Spain for residents
V2620-21
Residents in Spain liable personally for donations received
V2331-21
Non-residents in third countries may apply autonomous community rules
V3218-20
Non-residents in third countries may apply regional rules for movable assets
V3114-20
Non-residents in third countries may apply Andalusian tax rules for movable assets
V3115-20
Non-residents in third countries may apply autonomous regulations on donations to Spain
V2965-20
Non-residents can apply autonomous community rules where funds were held
V0418-20
Gift taxed under autonomous community law where donor spent most days in last five years
V1255-19
No tax on cash donations between non-residents if no assets in Spain
V0837-17
La donación de dinero situado en España a un donatario no residente está sujeta al Impuesto sobre Sucesiones y Donaciones
V3303-15
Possession period determines application of regional rules
V2059-15
Non-resident donation subject to Inheritance and Gifts Tax
V1252-15
Foreign money donation taxed under donor's habitual residence region's rules
V0858-15
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