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V2039-23 12 July 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Donations received by a resident in Spain are taxed by personal obligation under the IHT

A resident in Spain who receives anonymous donations from abroad inquires whether they must be taxed on them. The DGT responds that, as a resident, they must be taxed by personal obligation regardless of the origin or anonymity of the donors.

The question raised

Question posed: Taxation of the contributions received.

The DGT's ruling

As a resident in Spain, the taxpayer is taxed by personal obligation on all amounts received without consideration. These amounts are subject to Inheritance and Gift Tax as they constitute acquisitions of assets or rights free of charge and 'inter vivos'. The anonymity of the donor does not change the legal nature of the transaction nor does it exempt the obligation to declare the donation.

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