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Spain - Are Monetary Donations to Foreign Foundations Taxable in Spain?

Country:
Spain
Author:
H.G. de Urrutia Coduras
Issue:
European Taxation, 2016 (Volume 56), No 2/3
Published:
20 January 2016
In articles on international taxation of philanthropy, one question that always arises is whether a donor making a donation to a foreign non-profit entity should benefit from a tax incentive. The tax consequences for the foreign non-profit entity in the donor’s country of residence are, however, usually forgotten. This article addresses this question, the answer to which depends on whether a tax treaty applies.
 
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