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V1149-22 25 May 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · acumulación de donaciones

Donations are not aggregated if the donors are different persons

The taxpayer asks whether two donations should be aggregated to apply an exemption. The DGT rules that, as the donors are different, the aggregation of transfers is not applicable.

The question raised

Whether donations are accumulated for the purpose of being entitled to the exemption in the Inheritance and Gift Tax.

The DGT's ruling

Donations are considered a single transfer for the purposes of tax assessment when they are made by the same donor to the same donee within a three-year period. As this case involves different donors, the donations are not accumulated. Regarding the aforementioned exemption, the DGT cannot issue a ruling as it is a matter within the competence of the Autonomous Community.

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