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V0845-21 12 April 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Donations of money from non-residents for property purchases are subject to Inheritance and Gift Tax

A taxpayer receives a cash gift from a resident in Germany to purchase a home with their partner. The DGT clarifies that the recipient is the taxable person and that the competent autonomous community is the one where they reside.

The question raised

Question raised: Taxation of the transaction and the place and period for filing.

The DGT's ruling

The taxable event occurs upon the acquisition of assets through an inter vivos gift. The taxpayer is the donee. The competent autonomous community is that of the donee's residence due to the existence of a connecting factor. The filing period is thirty business days from the day following the contract.

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