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Podcast: Offshore Tax with HTJ.tax
Episode: Does Spain Tax Gifts On A Worldwide Basis?
Description: Gift taxation in Spain depends on who receives the gift and where they are tax resident. In this episode, we clarify when Spain applies gift tax on a worldwide basis—and when its taxing rights are strictly territorial.🔎 What You’ll Learn in This Episode:1️⃣ The Core Rule: Residency of the RecipientSpain applies gift tax on a worldwide basis only when the recipient is a Spanish tax resident. This principle derives directly from Article 3 of Ley 29/1987.➡️ If the donee is resident in Spain, Spain can tax the gift regardless of w...