Doctrine by topic · DGT Observatory

Animus Donandi: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 48 rulings · 2014–2026

Current position

For the taxable event of a gift to exist, the animus donandi must be present, understood as the intention to make a gratuity. In fund transfer or intermediation operations, the classification of the operation will depend on the evidence provided and on the determination by the managing office as to whether there is a gratuitous acquisition with animus donandi and animus accipiendi.

The DGT's position remains stable in requiring the intent of gratuity to constitute the taxable event. Throughout the rulings, consistency has been maintained by ruling out gifts in cases of debt compensation, joint bank account ownership without the intention of a gift, or mere fund intermediation.

Turning points

  1. V4734-16

    Establishes that joint ownership of an account does not imply a gift if the act of disposal with the intent of gratuity, the acceptance by the donee, and the knowledge of the donor are not present.

  2. V5000-26

    Specifies that the existence of a gift requires both animus donandi and animus accipiendi, making the classification subject to the evidence provided by the interested party.

Analysis based on 46 of 48 rulings with a stated position. Updated 21 September 2026.

Rulings on this topic

24
V0353-26 19 Feb 2026

Having a co-holder in a bank account does not necessarily constitute a donation

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donacióntitularidad de disposicióntitularidad dominicalcuenta indistintaanimus donandi LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V1651-25 15 Sept 2025

Whether a transfer is deemed a donation depends on the donor's intent to give

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
animus donandihecho imponibleliberalidaddonatarioprincipio de calificación LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V0622-25 3 Apr 2025

Free creation of a preferential acquisition right is subject to Inheritance and Gifts Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
derecho de adquisición preferentetransmisión lucrativaanimus donandibase imponiblevalor de mercado TR Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos DocumentadosLISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.b
Affects CompanyExpat · Non-residentIndividual
V2740-21 10 Nov 2021

Assuming a co-borrower's debt without consideration may constitute a gift

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
asunción liberatoria de deudaanimus donandiprincipio de calificaciónnovaciónhecho imponible LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bRISD RD 1629/1991
Affects CompanyExpat · Non-residentIndividual
V2407-21 24 Aug 2021

Funds from a private Panamanian foundation are subject to Inheritance and Gifts Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
fundación de interés privadoanimus donandiobligación personaldonacióngrupo IV de parentesco LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 2
Affects CompanyExpat · Non-residentIndividual

Apply this to your case

Inheritance & gift taxTalk to the team applying this doctrine daily.
Inheritance Tax CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact