{"id":11991,"date":"2022-12-30T10:05:21","date_gmt":"2022-12-30T09:05:21","guid":{"rendered":"https:\/\/maluquerabogados.com\/publicaciones\/donacion-dinero-hijos-espana-impuestos-y-obligaciones-fiscales\/"},"modified":"2026-02-06T12:24:29","modified_gmt":"2026-02-06T11:24:29","slug":"donacio-diners-fills-italia-espanya-impostos-i-obligacions","status":"publish","type":"post","link":"https:\/\/maluquerabogados.com\/ca\/publicaciones\/donacio-diners-fills-italia-espanya-impostos-i-obligacions\/","title":{"rendered":"Enviament de diners al fill resident a Espanya: es considera donaci\u00f3 i quines implicacions fiscals t\u00e9?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u00c9s habitual que persones residents a Espanya rebin transfer\u00e8ncies de diners dels seus pares que viuen a It\u00e0lia. Aquest tipus d\u2019operacions planteja un dubte molt freq\u00fcent: si la donaci\u00f3 de diners als fills a Espanya es considera donaci\u00f3 a efectes fiscals i si existeix obligaci\u00f3 de pagar impostos.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A continuaci\u00f3, analitzem aquesta q\u00fcesti\u00f3 de manera clara i accessible, atenent exclusivament la normativa aplicable.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-37090793c902d0db4acbb00580722b67\" style=\"color:#000791\"><strong>Quan la donaci\u00f3 de diners als fills a Espanya t\u00e9 la consideraci\u00f3 de donaci\u00f3?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Perqu\u00e8 una entrega de diners es consideri una donaci\u00f3, \u00e9s necessari que concorrin determinats elements. En particular, s\u2019ha de tractar d\u2019una transfer\u00e8ncia realitzada&nbsp;<strong>sense obligaci\u00f3 de restituci\u00f3<\/strong>, de manera volunt\u00e0ria i per&nbsp;<strong>pur \u00e0nim de liberalitat<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9s a dir, no ha d\u2019existir contraprestaci\u00f3 ni causa diferent que la justifiqui, com succeiria en el cas d\u2019un pr\u00e9stec.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Quan un progenitor envia diners al seu fill sense expectativa de devoluci\u00f3, l\u2019operaci\u00f3 t\u00e9, des del punt de vista fiscal, la naturalesa de donaci\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-8200414ea005dbe5f65bb041454d6f4e\" style=\"color:#000791\"><strong><strong>Fiscalitat de les donacions entre pares i fills a It\u00e0lia<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A It\u00e0lia, l\u2019impost sobre donacions entre pares i fills nom\u00e9s s\u2019aplica quan el valor de la donaci\u00f3 supera&nbsp;<strong>un mili\u00f3 d\u2019euros<\/strong>, tributant l\u2019exc\u00e9s al&nbsp;<strong>4 %<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Com a conseq\u00fc\u00e8ncia, en molts sup\u00f2sits la donaci\u00f3 realitzada a It\u00e0lia no queda subjecta a tributaci\u00f3.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No obstant aix\u00f2, aquesta circumst\u00e0ncia&nbsp;<strong>no resulta determinant<\/strong>&nbsp;quan el beneficiari de la donaci\u00f3 resideix a Espanya.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/pexels-pixabay-128867-1024x683.jpg\" alt=\"donaci\u00f3 diners fills Espanya\" class=\"wp-image-11663\" style=\"aspect-ratio:1.4992888417882142;width:664px;height:auto\" srcset=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/pexels-pixabay-128867-1024x683.jpg 1024w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/pexels-pixabay-128867-300x200.jpg 300w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/pexels-pixabay-128867-768x512.jpg 768w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/pexels-pixabay-128867-1536x1024.jpg 1536w, https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/pexels-pixabay-128867-2048x1365.jpg 2048w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-0aaabda9da212f9d6158afa5520825bf\" style=\"color:#000791\"><strong><strong>La resid\u00e8ncia del beneficiari: un element clau<\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Cal recordar que el conveni per evitar la doble imposici\u00f3 fiscal entre It\u00e0lia i Espanya no regula l\u2019impost sobre successions i donacions [1], motiu pel qual cada Estat aplica la seva pr\u00f2pia normativa interna.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s, cada Estat \u00e9s lliure d\u2019adoptar la seva pr\u00f2pia normativa tribut\u00e0ria i, per tant, els criteris d\u2019aplicaci\u00f3 de l\u2019impost poden ser diferents. Aix\u00ed, si b\u00e9 \u00e9s cert que tant a Espanya [2] com a It\u00e0lia [3] el subjecte passiu de l\u2019impost per la donaci\u00f3 \u00e9s el beneficiari de la mateixa, els principis en base als quals es considera exigible l\u2019impost sobre donacions difereixen.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Per aix\u00f2, \u00e9s aconsellable atendre la normativa espanyola i no confiar excessivament en el coneixement de la pr\u00e0ctica fiscal italiana.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-9885a1ded18a7497f199af9a1f3763d6\" style=\"color:#000791\"><strong><strong><strong>B\u00e9ns i drets subjectes a l\u2019impost<\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La legislaci\u00f3 espanyola estableix que els donataris residents a Espanya tributen per&nbsp;<strong>obligaci\u00f3 personal<\/strong>. Aix\u00f2 implica que han de declarar i tributar a Espanya per tots els b\u00e9ns o drets adquirits [4] per donaci\u00f3, amb independ\u00e8ncia d\u2019on es trobin situats o del pa\u00eds de proced\u00e8ncia dels fons.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conseq\u00fc\u00e8ncia, una persona resident a Espanya haur\u00e0 de declarar la donaci\u00f3 rebuda de l\u2019estranger i pagar l\u2019impost corresponent a Espanya, fins i tot quan s\u2019hagin satisfet impostos en el pa\u00eds d\u2019origen, llevat que existeixi una previsi\u00f3 espec\u00edfica en un conveni internacional.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Si el beneficiari no \u00e9s resident a Espanya, tributar\u00e0 per&nbsp;<strong>obligaci\u00f3 real<\/strong>, \u00fanicament respecte dels b\u00e9ns o drets situats, exercitables o exigibles en territori espanyol. <a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftn5\"><sup>[5]<\/sup><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-c13f5a99cf4502f53f0bb77e195df493\" style=\"color:#000791\"><strong><strong><strong><strong>Existeix risc de doble imposici\u00f3?<\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Encara que no hi hagi un conveni espec\u00edfic que reguli les donacions, la normativa espanyola preveu un mecanisme que permet deduir totalment o parcialment l\u2019impost pagat a l\u2019estranger, evitant aix\u00ed que el contribuent suporti una doble c\u00e0rrega fiscal efectiva. <a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftn6\"><sup>[6]<\/sup><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-23d01278e541ef82341ef20a71919112\" style=\"color:#000791\"><strong><strong><strong><strong><strong>Abs\u00e8ncia de m\u00ednim exempt a Espanya<\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A difer\u00e8ncia del que succeeix a It\u00e0lia, la normativa estatal espanyola no estableix cap llindar m\u00ednim per sota del qual una liberalitat quedi exclosa de tributaci\u00f3. Per tant, qualsevol entrega de diners pot tenir la consideraci\u00f3 de donaci\u00f3 a efectes fiscals, amb independ\u00e8ncia del seu import.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Fins i tot aportacions de quantia redu\u00efda poden quedar subjectes a l\u2019impost si concorren els requisits propis d\u2019una donaci\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-94c116aca0216f179899cfe193afca59\" style=\"color:#000791\"><strong><strong><strong><strong><strong><strong>Import de l\u2019impost sobre donacions segons la Comunitat Aut\u00f2noma<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019import final a pagar dependr\u00e0 de la Comunitat Aut\u00f2noma de resid\u00e8ncia del donatari, ja que l\u2019impost sobre successions i donacions est\u00e0 cedit a les Comunitats Aut\u00f2nomes, que poden regular reduccions i bonificacions pr\u00f2pies.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Aix\u00ed, per exemple, a la Comunitat de Madrid, determinades donacions de pares a fills, formalitzades en escriptura p\u00fablica i destinades a finalitats concretes, poden beneficiar-se d\u2019una reducci\u00f3 del&nbsp;<strong>100 %<\/strong>&nbsp;fins a determinats imports.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A Catalunya, en canvi, la donaci\u00f3 per a l\u2019adquisici\u00f3 del primer habitatge habitual pot gaudir d\u2019una reducci\u00f3 del&nbsp;<strong>95 %<\/strong>, per\u00f2 \u00fanicament fins a&nbsp;<strong>60.000 euros<\/strong>&nbsp;i sempre que es compleixin requisits molt estrictes relatius al termini d\u2019adquisici\u00f3, a l\u2019edat del beneficiari i al seu nivell d\u2019ingressos. A m\u00e9s, en aquesta Comunitat Aut\u00f2noma s\u2019ha de tenir en compte el patrimoni preexistent del donatari per al c\u00e0lcul de l\u2019impost.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-614b3e3a4e120f9f0b1109e11deeb243\" style=\"color:#000791\"><strong><strong><strong><strong><strong><strong><strong>Termini per declarar i pagar l\u2019impost<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Amb car\u00e0cter general, el termini per presentar l\u2019autoliquidaci\u00f3 de l\u2019impost sobre donacions i efectuar el pagament corresponent \u00e9s de&nbsp;<strong>30 dies h\u00e0bils<\/strong>&nbsp;des de la data de la donaci\u00f3, excloent dissabtes i festius.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No obstant aix\u00f2, algunes Comunitats Aut\u00f2nomes estableixen un termini d\u2019<strong>un mes natural<\/strong>, en aquest cas no s\u2019exclouen els dies no laborables. Resulta, per tant, imprescindible comprovar la normativa auton\u00f2mica aplicable en cada cas.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-7c8a062433be2456c054b3f5c783d25d\" style=\"color:#000791\"><strong><strong><strong><strong><strong><strong><strong><strong>Conseq\u00fc\u00e8ncies de no declarar la donaci\u00f3<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La manca de declaraci\u00f3 d\u2019una donaci\u00f3 pot generar conseq\u00fc\u00e8ncies rellevants. En primer lloc, l\u2019entitat banc\u00e0ria pot bloquejar els fons rebuts si detecta l\u2019entrada d\u2019una suma significativa sense justificar i requerir explicacions al titular del compte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A m\u00e9s, l\u2019omissi\u00f3 de l\u2019autoliquidaci\u00f3 pot donar lloc a un procediment de comprovaci\u00f3 per part de l\u2019Ag\u00e8ncia Tribut\u00e0ria, amb la imposici\u00f3 de sancions que poden arribar fins al&nbsp;<strong>150 %<\/strong>&nbsp;de l\u2019impost, a m\u00e9s del pagament de la quota tribut\u00e0ria i dels interessos corresponents.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-5d54e965bf441ccd3dc04bdecd8fcb7b\" style=\"color:#000791\"><strong><strong><strong><strong><strong><strong><strong><strong><strong>Termini de prescripci\u00f3 de l\u2019impost<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019<a href=\"https:\/\/www.iberley.es\/legislacion\/articulo-25-impuesto-sobre-sucesiones-donaciones-isd\" target=\"_blank\" rel=\"noreferrer noopener\">article 25.1 de la Llei de l\u2019ISD<\/a>&nbsp;remet a la normativa sobre prescripci\u00f3 prevista a la&nbsp;Llei General Tribut\u00e0ria&nbsp;(<a href=\"https:\/\/www.iberley.es\/legislacion\/articulo-66-ley-general-tributaria\" target=\"_blank\" rel=\"noreferrer noopener\">articles 66<\/a> i seg\u00fcents), de manera que el termini ser\u00e0 de&nbsp;4 anys&nbsp;des del venciment del termini reglamentari per a la presentaci\u00f3 de la declaraci\u00f3 tribut\u00e0ria.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En conseq\u00fc\u00e8ncia, el termini total ser\u00e0 de&nbsp;<strong>4 anys i 30 dies h\u00e0bils<\/strong>&nbsp;(o&nbsp;<strong>un mes<\/strong>) des de la data en qu\u00e8 es va rebre la donaci\u00f3.<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-a681953615d9e71124367f42c3d5e4d9\" style=\"color:#000791\"><strong><strong><strong><strong><strong><strong><strong><strong><strong><strong>Alternatives a la donaci\u00f3: el pr\u00e9stec familiar<\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u00c9s possible enviar diners a un fill resident a Espanya sense que l\u2019operaci\u00f3 tributi com a donaci\u00f3, per exemple, mitjan\u00e7ant un&nbsp;<strong>pr\u00e9stec<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tanmateix, per evitar que l\u2019Administraci\u00f3 tribut\u00e0ria requalifiqui l\u2019operaci\u00f3 com a donaci\u00f3, \u00e9s essencial que el pr\u00e9stec estigui correctament estructurat i formalitzat des de l\u2019inici.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cas contrari, l\u2019Ag\u00e8ncia Tribut\u00e0ria podria considerar que es tracta d\u2019una&nbsp;<strong>donaci\u00f3 encoberta<\/strong>&nbsp;i exigir l\u2019impost corresponent, juntament amb les sancions previstes.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><em><em>El present article t\u00e9 car\u00e0cter merament informatiu i no constitueix assessorament legal. Per a l\u2019an\u00e0lisi d\u2019un cas concret, es recomana consultar amb un professional especialitzat.<\/em><\/em><\/p>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-1e9e63f9-0df8-4d69-b0b1-2bce3a8754a2\" href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/CAT_Enviament-de-diners-al-fill-resident-a-Espanya-es-considera-donacio-i-quines-implicacions-fiscals-te.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Descarregar PDF<\/strong><\/a><a href=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2022\/12\/CAT_Enviament-de-diners-al-fill-resident-a-Espanya-es-considera-donacio-i-quines-implicacions-fiscals-te.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1e9e63f9-0df8-4d69-b0b1-2bce3a8754a2\">PDF<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/maluquerabogados.com\/ca\/contacte\/\" target=\"_blank\" rel=\" noreferrer noopener\"><img decoding=\"async\" src=\"https:\/\/maluquerabogados.com\/wp-content\/uploads\/2025\/12\/definitiu-1024x163.png\" alt=\"donaci\u00f3 diners fills Espanya\" class=\"wp-image-11629\"\/><\/a><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<h2 class=\"wp-block-heading has-text-color has-link-color wp-elements-40e41cd0bfcf6bbf77ea32cf7dec52f0\" style=\"color:#00067c\">Consultes<\/h2>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftnref1\"><sup>[1]<\/sup><\/a>&nbsp;<strong>Llei de 29 de setembre de 1980 n\u00fam. 663.<\/strong>&nbsp;Ratificaci\u00f3 i execuci\u00f3 del conveni entre It\u00e0lia i Espanya per evitar la doble imposici\u00f3, signat a Roma el 8 de setembre de 1977.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftnref2\"><sup>[2]<\/sup><\/a>&nbsp;<strong>Article 5. Llei 29\/1987, de 18 de desembre<\/strong>, de l\u2019Impost sobre Successions i Donacions (LISD). Subjectes passius. Estaran obligats al pagament de l\u2019Impost en qualitat de contribuents, quan siguin persones f\u00edsiques: a) En les adquisicions&nbsp;<em>mortis causa<\/em>, els causahavents.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftnref3\"><sup>[3]<\/sup><\/a>&nbsp;<strong>Article 5. Text ref\u00f3s de 31\/10\/1990 n\u00fam. 346<\/strong>&nbsp;\u2013 Text ref\u00f3s de les disposicions relatives a l\u2019impost sobre successions i donacions (TUISD). Subjectes passius. 1. L\u2019impost \u00e9s degut pels hereus i legataris en les successions, pels donataris en les donacions i pels beneficiaris en les altres liberalitats&nbsp;<em>inter vivos<\/em>.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftnref4\"><sup>[4]<\/sup><\/a>&nbsp;<strong>Article 6. LISD. Obligaci\u00f3 personal.<\/strong>&nbsp;1. Als contribuents que tinguin la seva resid\u00e8ncia habitual a Espanya se\u2019ls exigir\u00e0 l\u2019impost per obligaci\u00f3 personal, amb independ\u00e8ncia d\u2019on es trobin situats els b\u00e9ns o drets que integrin l\u2019increment de patrimoni gravat.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftnref5\"><sup>[5]<\/sup><\/a>&nbsp;<strong>Article 7. LISD. Obligaci\u00f3 real.<\/strong>&nbsp;Als contribuents no inclosos en l\u2019article immediatament anterior se\u2019ls exigir\u00e0 l\u2019impost, per obligaci\u00f3 real, per l\u2019adquisici\u00f3 de b\u00e9ns i drets, qualsevol que sigui la seva naturalesa, que estiguin situats, puguin exercitar-se o haguessin de complir-se en territori espanyol, aix\u00ed com per la percepci\u00f3 de quantitats derivades de contractes d\u2019assegurances sobre la vida quan el contracte hagi estat realitzat amb entitats asseguradores espanyoles o s\u2019hagi celebrat a Espanya amb entitats estrangeres que hi operin.<\/p>\n\n\n\n<p class=\"has-small-font-size wp-block-paragraph\"><a href=\"applewebdata:\/\/B15FA138-886A-4107-B754-99D115F56217#_ftnref6\"><sup>[6]<\/sup><\/a> <strong>Article 23 LISD.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00c9s habitual que persones residents a Espanya rebin transfer\u00e8ncies de diners dels seus pares que viuen a It\u00e0lia. Aquest tipus d\u2019operacions planteja un dubte molt freq\u00fcent: si la donaci\u00f3 de diners als fills a Espanya es considera donaci\u00f3 a efectes fiscals i si existeix obligaci\u00f3 de pagar impostos. A continuaci\u00f3, analitzem aquesta q\u00fcesti\u00f3 de manera [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":11989,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1078],"tags":[1389,1390,1391],"class_list":["post-11991","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dret-tributari","tag-donacio-diners-fills","tag-donacio-diners-italia-espanya","tag-fiscalitat-donacions-espanya"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Donaci\u00f3 diners fills It\u00e0lia - Espanya: impostos i obligacions | Maluquer Abogados<\/title>\n<meta name=\"description\" content=\"Donaci\u00f3 diners fills a Espanya: quan es considera donaci\u00f3, quins impostos es paguen a Espanya i com evitar sancions fiscals.\" \/>\n<meta name=\"robots\" content=\"index, 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