The General Directorate of Taxes (DGT), dependent on the Ministry of Finance, has clarified that a child who resides outside of Spain must pay Inheritance and Donation Tax (ISD) if he receives a donation of money from his father when that money is in a bank account located in Spain.
This is established in the binding consultation V2129-25, of November 11, 2025, in which it analyzes this specific case of family donation. The case stems from a taxpayer resident in the United Kingdom who was going to receive a donation of money from his father by transfer to a bank account located in La Rioja. The question was whether this operation should be taxed in Spain, even though the son does not reside in the country.
The DGT responds clearly that it must be taxed in Spain. And, even if the child does not reside in the country, this is a case of real obligation, since the money is in Spanish territory at the time of the donation, being deposited in a Spanish bank account.
Even if it is a non-resident, it is an asset that is located in Spanish territory
The Inheritance and Donation Tax law establishes that the acquisition of assets by donation is taxed on this tax and that it must be paid by the donee (who receives the donation), in this case, the child.
Since it is a non-resident, article 7 of the same law, which regulates the real obligation, applies. This establishes that non-resident taxpayers must pay taxes in Spain for assets and rights located in Spanish territory. In this case, since the money is in a Spanish account at the time of the donation, the operation is subject to tax in Spain.
It doesn’t matter where the child lives
One of the most relevant aspects of the consultation is that the child’s residence in the United Kingdom does not prevent taxation in Spain. The DGT makes it clear that, in these cases of non-residents, the determining factor is the location of the money at the time of the donation, not the address of the beneficiary. Therefore, even if the child is a non-resident, he or she must pay tax in Spain for this donation, as it is a case of real obligation.
Furthermore, the DGT recalls that the taxpayer may choose to apply the regional regulations (reductions, bonuses and other tax benefits) of the community where the money has been located for a greater number of days in the five years prior to the donation. However, the management of the tax must be carried out before the National Tax Management Office using form 651, since being a non-resident, the management of the tax corresponds to the state Tax Agency and not to an Autonomous Community.