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V2455-17 ·3 October 2017 ·consulta-vinculante Medium impact
FISCAL

Non-residents of the EU or EEE may apply autonomous community rules in property donations

The DGT confirms that if the recipient resides in the EU or EEE, a non-resident may apply the autonomous community rules governing the donation of property in Madrid.

In 6 key points

How it affects those involved

Non-residents of the EU or EEE may benefit from the autonomous community's property regulations when donating immovable property, provided the recipient is based in the EU or EEE.

Lifecycle

2017-10-03PublishedPublished 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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