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A taxpayer inquired whether a cash donation made by his mother-in-law (a resident of Switzerland) is subject to Gift Tax under personal obligation. The DGT ruled that it is, provided the donee resides in Spain, and confirmed that the taxpayer maintains his degree of relationship by affinity (Group III) following the death of the spouse who served as the link.
Cuestión planteada Primera: Si la mencionada donación dineraria está sujeta al Impuesto sobre Donaciones por obligación personal.
La donación dineraria está sujeta al Impuesto sobre Sucesiones y Donaciones, siendo el donatario el sujeto pasivo. Si el donatario tiene residencia habitual en España, se le exigirá el impuesto por obligación personal, sin importar dónde se encuentren los bienes. Asimismo, los descendientes por afinidad se integran en el grupo III de parentesco, aunque haya fallecido la persona que servía de vínculo entre el causante y el descendiente.
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