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V0282-20 ·7 February 2020 ·consulta-vinculante Medium impact
FISCAL

Non-residents in third countries may apply regional property donation rules

A resident in Lebanon asks whether Andalusian tax benefits apply to a property donation. The DGT states that the exclusion of third countries from state regulations violates EU law and that regional rules of the autonomous community where the property is located must apply.

In 6 key points

Lifecycle

2020-02-07PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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