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A taxpayer asks how to meet Madrid region's requirements to apply a reduction in Inheritance and Gift Tax through a donation from their parents. The DGT responds it has no competence to comment on regional regulations.
Cuestión planteada Como se deben cumplir los requisitos establecidos por la Comunidad Autónoma de Madrid para poder aplicar la reducción de la base imponible.
Corresponde a las Comunidades Autónomas el establecimiento de reducciones de la base imponible del Impuesto sobre Sucesiones y Donaciones. Asimismo, la competencia para contestar consultas tributarias sobre disposiciones dictadas por la Comunidad Autónoma recae en dicha entidad.
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