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A resident of Germany has enquired about the taxation of a cash donation received from parents residing in Spain. The DGT has ruled that the recipient is subject to tax under the real obligation rule and may apply the regulations of the Autonomous Community where the funds were located for the majority of the time.
Question posed: Taxation of the transaction and the managing body of the procedure.
As the donee is a non-resident, they shall be taxed under the real obligation regime for donations of assets located in Spain. If they reside in the EU, they may apply the regulations of the Autonomous Community where the money has been located for the majority of the last five years. The administration of the tax is the responsibility of the Central State Administration (AEAT).
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