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A UK resident has enquired about the taxation of a cash gift to be made by her parents from Spain. The DGT has determined that she is subject to tax under the real obligation rule and may apply the regulations of the Autonomous Community where the money was located for the majority of the time.
Cuestión planteada Tributación de la operación y normativa aplicable.
Al ser la donataria no residente, la obligación tributaria es real y surge si el dinero está situado en España al momento de la donación. El contribuyente tiene derecho a aplicar la normativa de la Comunidad Autónoma donde el dinero haya permanecido más días en los últimos cinco años. Al no tener residencia en España, la administración competente para la exacción es la Agencia Estatal de Administración Tributaria.
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