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V2828-23 18 October 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación real

Non-residents are taxed in Spain under real obligation on donations of money located in Spanish territory

A resident in the United Kingdom inquires about the taxation of a donation of money by their parents residing in Madrid. The DGT responds that, as a non-resident, they will be taxed under real obligation if the money is in Spain and may apply the regulations of the Autonomous Community where the money has been located for the majority of the time.

The question raised

Question raised: Taxation of the operation and applicable regulations.

The DGT's ruling

The non-resident donee is taxed under real obligation on donations of assets located in Spain. For donations of money (movable assets), the regulations of the Autonomous Community where the money has been located for the majority of the days in the five years prior to the accrual shall apply. In the case of succession, the regulations of the Autonomous Community where the decedents resided shall apply. Management corresponds to the Central Administration of the State.

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