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A resident of the Netherlands requested a ruling regarding the taxation of a cash gift made by their father from an account in Zaragoza to an account in Spain. The DGT ruled that the transaction is subject to Inheritance and Gift Tax under the real obligation principle.
Cuestión planteada Tributación de la operación y órgano gestor del procedimiento.
Al estar el dinero situado en España en el momento de la donación, la donataria no residente está sujeta al impuesto por obligación real. Al ser residente en un Estado miembro de la UE, tiene derecho a aplicar la normativa de la Comunidad Autónoma donde el dinero haya estado situado la mayor parte de los últimos cinco años, en este caso Aragón. La gestión del impuesto corresponde a la Administración Central del Estado (Oficina Nacional de Gestión Tributaria).
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