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V0085-26 20 January 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

Must pay Spanish tax on foreign donation and claim Polish tax paid

A resident in Andalusia received a cash donation from her father in Poland, where taxes were already paid. The DGT states that she must self-declare the tax in Spain under personal obligation and before the Andalusian Regional Government.

The question raised

The consultant, a resident in Spain, in the Community of Andalusia, has received a donation of money from her father, a resident in Poland. The money has been deposited in an account in Poland. She has paid the corresponding taxes in Poland.

The DGT's ruling

As she has habitual residence in Spain, the donee is subject to the tax by personal obligation, regardless of the location of the assets. The self-assessment must be filed in the Autonomous Community of residence, in this case Andalusia, and she may apply its rules on reductions and tax allowances if she so chooses. To avoid double taxation, she may deduct the lesser of the two amounts: the amount paid in Poland or the result of applying the average effective rate of the Spanish tax to the money received.

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