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V1651-25 15 September 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · animus donandi

Whether a transfer is deemed a donation depends on the donor's intent to give

The consultant asks whether a transfer from an authorised account to a personal account should be treated as a donation. The DGT states that a donation requires the donor's intention to give, which is a factual issue.

The question raised

Whether said transfer must be taxed as a donation.

The DGT's ruling

For the taxable event of a donation to exist, the animus donandi must be present, that is, the intention to make a gratuity. The absence of this intent prevents taxation under the Inheritance and Gift Tax. In the case of transfers between accounts, the managing office must determine, according to the circumstances and the principle of characterization, whether the operation meets the requirements of a donation.

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