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V0117-15 16 January 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción de la base imponible

DGT lacks competence to address Madrid region's imposable base reductions

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.

The question raised

How the requirements established by the Autonomous Community of Madrid must be met in order to apply the reduction to the taxable base.

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