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A query was made regarding the taxation of a €14,000 donation made via bank transfer. The Directorate General for Taxes (DGT) clarifies that there is no impact on the donors' Personal Income Tax (IRPF) and that the transaction is subject to Inheritance and Gift Tax, depending on the donee's residence.
Cuestión planteada Tributación de dicha operación en el Impuesto sobre la Renta de las Personas Físicas y en el Impuesto sobre Sucesiones y Donaciones.
En el IRPF, la donación de dinero no computará como ganancia ni pérdida patrimonial para los donantes por tratarse de una transmisión lucrativa inter vivos. Para el donatario, la adquisición de dinero por donación no está sujeta al IRPF, sino al Impuesto sobre Sucesiones y Donaciones. Este último tributa en la Comunidad Autónoma donde el donatario tenga su residencia habitual.
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