Gift Taxation in Spain, Portugal & France

Offshore Tax with HTJ.tax · Jan 13, 2026 · 1m

Gift taxation across Europe often creates confusion—especially in cross-border situations. In this episode, we unpack how Spain, Portugal, and France approach gift taxation, who is legally liable, and why donors remain highly relevant even when they are not the taxpayer.🔎 What You’ll Learn in This Episode:1️⃣ Who Pays Gift Tax in Spain, Portugal & FranceAs a general rule, gift tax is imposed on the recipient, not the donor:• Spain – Recipient taxation under Ley 29/1987, Article 3 • Portugal – Recipient taxation under Código do Imposto do Selo, Articles 1 and 2 • France – Recipient taxation…