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A consultant receives money from the sale of their mother's home to return it to her when she arrives in Spain. The DGT determines that this operation is a gratuitous deposit contract and has no tax implications for Personal Income Tax, Transfer Tax, or Stamp Duty.
Question posed: Tax effects of the described operation regarding the Personal Income Tax of the consultant. Tax incidence regarding other taxes.
The operation constitutes a gratuitous deposit contract according to the Civil Code, therefore it is not subject to Transfer Tax or Inheritance and Gift Tax as there is no acquisition of assets. Regarding Personal Income Tax, the receipt of money for subsequent return has no tax significance, as no income is obtained by the taxpayer.
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