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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 21 results.
Un no residente debe tributar en España por una donación de dinero situada en territorio español
V5065-26
Spanish resident's foreign property donation via Jersey trust taxed under regional law
V1067-26
The Autonomous Community with which the deceased had the longest residence in the five years prior to death is responsible for succession tax
V0151-26
Tratamiento fiscal de la consolidación del dominio por renuncia del usufructo en ISD, IIVTNU e IRPF
V2464-25
The Community Autonomous competent for Inheritance Tax is where the deceased had their habitual residence
V2130-25
Non-resident must tax Spanish donations of money in Spain
V2129-25
Non-residents may apply the regulations of the Autonomous Community where the funds have been located for the longest period of time
V1515-25
Mortis causa donation taxed under succession regime, no capital gain in IRPF
V1449-25
Requirements for the 95% reduction in Inheritance and Gift Tax regarding the donation of shares
V1137-25
Purchase of a balloon via public deed may be subject to AJD variable fee
V0764-25
Non-residents may opt for regional regulations where shareholdings were located
V0627-25
Non-residents taxed in Spain on donations of money made within Spanish territory
V0586-25
The donation of money is taxed in the Autonomous Community where the donee has their habitual residence
V0006-25
Autonomous community responsible for donations depends on type of asset donated
V2634-23
Non-resident heirs may apply Madrid regulations if no assets in Spain
V0093-23
Residents in Spain may apply their Autonomous Community's rules to foreign property donations
V0382-22
Non-resident loans must self-declare as exempt to the State Tax Agency
V0509-20
Resident in Spain must pay personal liability tax on succession and donations
V0293-19
Los residentes en España tributan por herencias extranjeras por obligación personal y pueden optar por la normativa de su Comunidad Autónoma
V2963-18
Non-UE/EEA residents may apply autonomous community rules based on property value
V4132-16
Los residentes en España tributan por obligación personal por herencias de residentes en la UE
V1935-16
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