Doctrine by topic · DGT Observatory

Movable Property: DGT doctrinal evolution

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

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How the DGT's position has evolved

Settled doctrine High confidence 15 rulings · 2017–2025

Current position

The donation of money, being a movable property, is taxed in the Autonomous Community where the donee has their habitual residence on the accrual date. Habitual residence is determined by the place where the person has remained for the majority of the days during the five years prior to the accrual. If this criterion is not met, residence is considered to be where the core of their economic activities or interests is located.

The DGT's position on the donation of movable property, such as money, remains constant regarding the application of the regulations of the Autonomous Community of the donee's habitual residence. The evolution shows greater technical precision in defining habitual residence through the criterion of days of stay or, failing that, the core of economic interests.

Turning points

  1. V0006-25

    Introduces a subsidiary criterion to determine habitual residence: if there is no majority of days, residence will be applied where the core of activities or economic interests is located.

Analysis based on 15 of 15 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

15
V2011-24 19 Sept 2024

Non-residents taxed in Spain on cash gifts located in Spanish territory

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación realdonacióndonatarioresidencia fiscalbien mueble LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V2303-23 1 Aug 2023

Non-residents liable for Spanish tax on cash gifts located in Spain

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donaciónobligación realbien muebledonatarioresidencia fiscal LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b
Affects CompanyExpat · Non-residentIndividual

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