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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A non-resident has inquired whether they can apply Andalusian tax reliefs to a donation of real estate located in that region and whether other taxes must be paid. The Directorate General for Taxes (DGT) has ruled that they are entitled to apply Andalusian regional regulations and are only required to pay Inheritance and Gift Tax.
This ruling clarifies that non-residents can benefit from regional tax incentives in Spain, provided the assets are located in that specific autonomous community.
The tax team reviews your specific situation.
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