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V0433-26 27 February 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · régimen especial de trabajadores desplazados

Beneficiaries of the impatriados regime pay personal liability tax on inheritances and gifts

A contributor under the special regime for displaced workers asks which legislation applies to a donation of money. The DGT clarifies that although they pay IRNR on income, they remain tax residents in Spain and must pay personal liability tax on Inheritances and Gifts.

The question raised

Question raised applicable to the regulations approved by the Valencian Community.

The DGT's ruling

Those who opt for the special regime under Article 93 of the LIRPF maintain their status as tax residents in Spain. Therefore, they must be taxed by personal obligation under the Inheritance and Gift Tax on all assets received, regardless of their location. The regulations of the Autonomous Community where the person has resided for the greatest number of days in the five years prior to the accrual shall apply.

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