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V2011-24 19 September 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación real

Non-residents taxed in Spain on cash gifts located in Spanish territory

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.

The question raised

Taxation of the transaction and applicable regulations.

The DGT's ruling

As the donee is a non-resident, the tax liability is real and arises if the money is located in Spain at the time of the donation. The taxpayer has the right to apply the regulations of the Autonomous Community where the money has remained for the most number of days during the last five years. Since there is no residence in Spain, the administration competent for the collection is the State Tax Administration Agency.

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