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V3313-20 6 November 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación real

Non-resident donee must pay tax in Spain on gifts of money located in Spanish territory

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.

The question raised

Taxation of the transaction and the managing body of the procedure.

The DGT's ruling

As the money is located in Spain at the time of the donation, the non-resident donee is subject to the tax by real obligation. Being a resident in a Member State of the EU, she is entitled to apply the regulations of the Autonomous Community where the money has been located for the majority of the last five years, in this case, Aragon. The administration of the tax corresponds to the Central State Administration (National Tax Management Office).

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