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V2437-15 ·31 July 2015 ·consulta-vinculante Medium impact
Tax

Cannot apply regional rules in succession or donations if resident is from a third country

A Swiss resident asks whether his children, also residing in Switzerland, can benefit from Valencian regional incentives upon receiving property in Spain. The DGT responds that this is not possible as the regional rules only apply to residents of the European Union or the European Economic Area.

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2015-07-31PublishedPublished 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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