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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

Taxation of the gifts received.

The DGT's ruling

As no Protected Patrimony has been established in favor of the daughter pursuant to Law 41/2003, the entirety of the donations made by natural persons must be taxed under the Inheritance and Gift Tax. The settlement must be carried out before the Autonomous Community where the donee habitually resides.

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