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An individual enquired whether a €60,000 donation received from their mother was subject to Personal Income Tax (IRPF) and when it should be declared. The Directorate General for Taxes (DGT) responded that the acquisition of money via donation is not subject to IRPF, as it is taxed under Inheritance and Gift Tax.
Cuestión planteada Si la donación recibida está sujeta a tributación en el IRPF, y en caso afirmativo cuál es la imputación temporal correspondiente.
La adquisición de dinero por donación no se encuentra sujeta al Impuesto sobre la Renta de las Personas Físicas, conforme al artículo 6.4 de la LIRPF. Esto se debe a que dicha operación está sujeta al Impuesto sobre Sucesiones y Donaciones, según el artículo 3.1 b) de la Ley 29/1987.
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