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V5441-26 6 August 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Periodic donations from the same donor must be self-assessed individually using the average rate

A taxpayer has requested clarification regarding the taxation of regular and recurring money transfers received from their parents abroad. The DGT has indicated that each donation must be self-assessed within 30 working days, applying the average rate calculated from donations accumulated over a three-year period.

The question raised

Taxation of periodic transfers in the Inheritance and Gift Tax.

The DGT's ruling

The donee resident in Spain is a taxable person by personal obligation. They must file a self-assessment for each donation within thirty business days from the contract. Regarding the tax liability, the average rate resulting from applying the tax scale to the theoretical taxable base of all donations accumulated over a three-year period by the same donor shall be applied to the current donation base.

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