Gift Tax In Spain When Both Donor And Donee Are Non-Residents 🎁🇪🇸🌍 Where both the donor and the recipient are non-residents, Spanish ISD applies if the gifted asset is located in Spain 🏠📍, with the non-resident recipient responsible for filing Modelo 651 and paying the tax 🧾💶, pursuant to Article 3 of Ley 29/1987 📘⚖️ and the procedural rules administered by the Agencia Tributaria 🏛️. 👉 Follow us or visit www.htj.tax for more details and insights. #SpanishGiftTax #NonResidentTax #Cross
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