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V0757-18 21 March 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Donations from the same donor to the same donee within three years must be aggregated for tax calculation

A query was raised regarding the liability for Inheritance and Gift Tax concerning monthly cash donations and the procedure for self-assessment. The DGT clarifies that donations made by the same donor to the same donee within a three-year period are considered a single transfer for tax settlement purposes.

The question raised

Subject to Inheritance and Gift Tax. Admissibility of the accumulation of donations referred to in the Tax Law and self-assessment procedure.

The DGT's ruling

Donations made by the same donor to the same donee within a three-year period are considered a single transfer. To determine the tax liability, the average rate corresponding to the theoretical taxable base of the total accumulated acquisitions must be applied to the taxable base of the current donation. The self-assessment must be filed for each donation within thirty business days from the date the act is performed.

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