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V3100-19 5 November 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Regulations for cash donations are determined by the recipient's habitual residence

A person residing in Madrid, having lived in Andalusia for most of the last five years, inquires which regional regulations apply to a cash donation. The Directorate General for Taxes (DGT) rules that the regulations of the Autonomous Community where the recipient has their habitual residence at the time the tax liability arises shall apply.

The question raised

Applicable regional regulations to the donation.

The DGT's ruling

In donations of movable property, such as money, the competent Autonomous Community is that where the donee has their habitual residence on the date of accrual. Habitual residence is determined by the place where the person has remained for the greatest number of days in the period of the five years immediately preceding the accrual. Based on the facts, if the taxpayer has remained in Andalusia for a longer period in the last five years, the regulations of said Autonomous Community shall apply.

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