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V0787-19 12 April 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Donations of money are taxed in the Autonomous Community where the donee is habitually resident

A resident in Madrid requested clarification on which regulations apply when receiving a cash donation from their mother, who resides in Burgos. The Directorate General for Taxes (DGT) clarified that the tax must be settled in the community where the donee resides, and that the location where the act takes place does not influence taxation.

The question raised

Place where the donation must be made

The DGT's ruling

The donation of money, being a movable asset, is taxed in the Autonomous Community where the donee has their habitual residence on the accrual date. Habitual residence is determined by the place where the person has remained for the longest period during the previous five years. The place where the donation is formalized has no impact on taxation, nor is it mandatory to execute it by means of a public deed.

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