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V0807-22 13 April 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

No tax liability for donor when transferring money to sister's husband's son

A taxpayer inquired whether they must pay tax on an amount transferred to the non-marital child of their sister's husband following a conciliation agreement. The DGT ruled that this transfer is considered a donation and the donor has no obligation to pay tax.

The question raised

Whether the inquirer must pay any tax on the amount delivered to the son of her sister's husband.

The DGT's ruling

The amount delivered through the settlement agreement is considered a donation. In this type of gratuitous legal transaction, the taxpayer is the donee and not the donor. Therefore, the inquirer is not required to pay tax on the delivery of said money, regardless of the tax liability held by the beneficiary.

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