Skip to content
Back to index
V2435-23 7 September 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Donations of money must be taxed in the Autonomous Community where the donee has their habitual residence

A student inquired whether she should be taxed on a cash donation in Aragon or in the Valencian Community due to her university studies. The DGT has ruled that taxation must occur where her habitual residence is located, which is determined by the place of residence for the majority of the time during the last five years.

The question raised

Where must the tax be paid for the donation to be received, in the Autonomous Community of Aragon or in the Valencian Community.

The DGT's ruling

The donation of movable property is taxed in the Autonomous Community where the donee has their habitual residence on the accrual date. Habitual residence is considered to be in the territory where the person has remained for a greater number of days during the period of the five immediately preceding years. Sporadic absences of a child from their habitual residence for academic training are considered justified temporary absences.

Book your free first meeting