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V0118-16 18 January 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donaciones

Donations received to fund medical treatment are subject to Inheritance and Gift Tax

A query was raised regarding whether donations received into a bank account to cover the treatment costs of a daughter with a rare disease are taxable. The Directorate-General for Taxes (DGT) ruled that, as no Protected Patrimony has been established, such donations must be taxed.

The question raised

Cuestión planteada Tributación de los donativos recibidos.

The DGT's ruling

Al no haberse constituido un Patrimonio Protegido a favor de la hija según la Ley 41/2003, la totalidad de las donaciones realizadas por personas físicas deben ser gravadas por el Impuesto sobre Sucesiones y Donaciones. La liquidación debe realizarse ante la Comunidad Autónoma donde resida habitualmente la donataria.

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