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V1252-15 24 April 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Non-resident donation subject to Inheritance and Gifts Tax

Inquiry regarding the fiscal implications and required documentation for a non-resident's cash donation to a person in Barcelona. The DGT states that the donor is the tax liable party and must pay according to the rules of the autonomous community.

The question raised

Tax implications for the donee. Necessary documentation. Conditions for the bank transfer.

The DGT's ruling

The donation of cash is taxed under the Inheritance and Gift Tax pursuant to Article 3.1.b) of Law 29/1987. The donee is the taxable person and, if habitually resident in Spain, shall be taxed under personal obligation. Management aspects and amounts according to formalization depend on the regulations of the Autonomous Community of Catalonia.

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