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V0293-19 13 February 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

Resident in Spain must pay personal liability tax on succession and donations

A Spanish resident employee who pays IRNR queries the taxation of a property donation in Madrid received from her spouse. The DGT responds that, as a resident, she must pay personal liability tax on all her assets regardless of location.

The question raised

Question raised: Taxation of the transaction.

The DGT's ruling

Taxpayers with habitual residence in Spain are subject to taxation by personal obligation for the acquisition of assets by way of donation, regardless of their location. In the case of donations of real estate, the competent Autonomous Community is that where the property is located. If the donation concerns other assets, jurisdiction corresponds to the Community where the donee has their habitual residence.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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