Skip to content
Back to index
V2637-24 20 December 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · animus donandi

Non-repayable grants for DANA victims provided by a commercial company are subject to Inheritance and Gift Tax

An entity has requested a ruling on whether the free financial aid it intends to provide to self-employed individuals affected by the DANA (extreme weather event) qualifies as a donation. The DGT has ruled that, as the entity is a commercial company without social purposes acting out of mere liberality, these transfers are subject to Inheritance and Gift Tax (ISD).

The question raised

First question raised: Whether the grants meet the requirements to be classified as a donation in accordance with the Civil Code.

The DGT's ruling

Transfers of money without consideration to natural persons are subject to the Gift Tax as they constitute gratuitous legal transactions. For liability to arise, 'animus donandi' is required, which is not presumed and must be indisputably established. In this case, as the donor is a commercial company and not an entity with social action purposes, the cause is mere liberality and not an assistance purpose of general interest. Therefore, the cases of non-liability under article 3 of the RISD do not apply.

Book your free first meeting