Gift Tax In Spain When Both Donor And Donee Are Non-Residents

Offshore Tax with HTJ.tax · Jan 17, 2026 · 1m

What happens when neither the donor nor the recipient is resident in Spain—but the gifted asset is located there? In this episode, we explain when Spanish Gift and Inheritance Tax (ISD) applies and who must comply.🔎 What You’ll Learn in This Episode:1️⃣ When Spanish ISD AppliesEven where both parties are non-residents, Spanish ISD applies if the gifted asset or right is located in Spain. This follows directly from Article 3 of Ley 29/1987.➡️ Asset location—not residency—drives Spain’s taxing right in this scenario.2️⃣ Who Is the TaxpayerWhen Spanish ISD applies in these cases: • The…