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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A resident in Spain inquired whether a donation of 11,000 euros to a resident in Romania must be taxed in Spain and if they could pay the tax on their behalf. The DGT ruled that the donation is subject to Gift and Inheritance Tax (ISD) if the funds are located in Spain and that, although a third party may make the payment, the tax liability rests with the donee.
Cuestión planteada Si la operación descrita debe tributar en España como donación y, si es así, si podría pagar el consultante por el donatario. Caso de tener que abonar el correspondiente impuesto, qué documentos debe adjuntar a la declaración en la presentación a la Agencia Estatal de Administración Tributaria.
La donación de dinero a un donatario no residente está sujeta al ISD por obligación real si el dinero está situado en España en el momento del negocio jurídico. La administración competente es la Oficina Nacional de Gestión Tributaria-Sucesiones no residentes. El pago debe realizarlo el obligado tributario; si lo hace un tercero, el pago es válido pero genera consecuencias jurídico-privadas que podrían constituir una nueva donación.
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