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V2436-23 7 September 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Must self-declare inheritance and gifts tax on foreign donation

A resident in Castile and León asks about the tax treatment of a money donation from a partner residing in Australia. The DGT states that the declaration must be submitted in the resident's community of residence and explains how to avoid international double taxation.

The question raised

Cuestión planteada Tributación del dinero que va a recibir.

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