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V1287-22 7 June 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

EU officials with Spanish fiscal residence liable for personal donations tax

A Luxembourg-based employee of the European Investment Bank with Spanish fiscal residence asks about donation taxation. The DGT clarifies that, due to her Spanish fiscal residence under the EU Protocol, she must pay personal donations tax.

The question raised

Taxation of the proposed transaction under the Inheritance and Gift Tax.

The DGT's ruling

If a person is a tax resident in Spain according to the Personal Income Tax (IRPF) rules (including the application of international treaties or protocols), they shall be subject to the Inheritance and Gift Tax (ISD) by personal obligation regardless of the location of the assets. To determine the competent Autonomous Community, the habitual residence of the donee must be considered based on the greatest number of days spent in a region during the five years prior to the accrual.

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