Is A Spanish Donor Taxed When Giving A Gift To A Non-Resident?

Offshore Tax with HTJ.tax · Jan 16, 2026 · 1m

A frequent point of confusion in cross-border gifting is whether a Spanish-resident donor becomes liable to Spanish gift tax when making a gift to a non-resident recipient. In this episode, we clarify how Spanish law allocates taxing rights—and who actually pays.🔎 What You’ll Learn in This Episode:1️⃣ The Core Rule Under Spanish LawSpain does not impose gift tax on the donor in this scenario. Under Article 3 of Ley 29/1987, Spanish Gift and Inheritance Tax (ISD) is levied on the recipient, not the donor.2️⃣ When Spanish ISD AppliesSpanish ISD applies only if the gifted asset or right is…