Donation tax in Spain
The Spanish tax on donations is uniform throughout the country, but because local governments are responsible for collecting it, the tax rate and declaration process may vary from place to place. Local governments can make adjustments in tax rates, deductions, exemptions, etc., but the overall framework of the donation tax law must comply with the national law.
Related article:Tax on donations in Spain
The Spanish Law on Inheritance and Donation Tax (Ley 29/1987, de 18 de diciembre, del Impuesto sobre Sucesiones y Donaciones) establishes the basic regimen on the scope of the tax on donations, the filing deadlines, how to calculate the taxable base, the deductions, and the conditions for deductions. Because of the similarities between inheritance and donation (i.e., financial benefit without payment), they are covered by the same law.
Complete text of Spanish tax on donations law
The official text of the Law on Inheritance and Donation Tax can be found at the following link:
https://www.boe.es/buscar/act.php?id=BOE-A-1987-28141
In addition, you can also find out about the donation tax on the official websites of the regional tax offices:
For more information on how to do this, you can go to the official website of the tax office of each region.
The official website of the Madrid Regional Tax Office
Official website of the Regional Tax Office of Catalonia
