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V0851-16 7 March 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

Residents in Spain taxed on EU property donations under regional rules

A Spanish resident enquires about taxation on a Greek property donation. The DGT clarifies that personal liability applies and regional rules of residence must be followed.

The question raised

First question raised: Competent administration for the collection of the tax and applicable regulations (specifically, tax benefits).

The DGT's ruling

Residents in Spain are taxed by personal obligation on all assets acquired gratuitously, regardless of their location. If the real estate is located in a Member State of the EU or the EEA, tax is payable to the State Administration, but the regulations of the Autonomous Community of the donee's residence shall apply. To avoid double taxation, the deduction provided for in Article 23 of the LISD may be applied.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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