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V0127-25 11 February 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Amounts received without consideration are subject to Inheritance and Gift Tax

The inquirer asks about the taxation of funds to be received through a global fundraising campaign to cover medical treatment costs. The DGT responds that these amounts, as they are received without consideration, constitute donations subject to tax.

The question raised

Question posed: Taxation of the proposed transaction.

The DGT's ruling

Amounts received without consideration by the contributor are subject to Inheritance and Gift Tax as they constitute an acquisition of assets and rights free of charge and inter vivos. The taxpayer is the inquirer, being the person benefited by the donation or the legal transaction performed.

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