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V0123-18 23 January 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Donations of money are taxed in the Autonomous Community where the donee is habitually resident

A taxpayer residing in Madrid but with tax residence in León has enquired as to where they must pay tax on a donation from their parents. The DGT clarifies that the place of taxation depends on the nature of the donated asset and the habitual residence of the donee.

The question raised

Place of taxation.

The DGT's ruling

The donation of real estate is taxed in the Autonomous Community where the property is located. In the case of donations of other assets and rights, such as money, it is taxed in the Autonomous Community where the donee has their habitual residence on the accrual date. Habitual residence is determined by the place where the person has remained for the majority of the days during the five years immediately preceding the accrual.

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