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A resident in Lebanon asks whether Andalusian tax benefits apply to a property donation. The DGT states that the exclusion of third countries from state regulations violates EU law and that regional rules of the autonomous community where the property is located must apply.
Cuestión planteada Si la consultante como donataria de los inmuebles puede tributar aplicando la normativa de la Comunidad Autónoma donde radiquen los inmuebles, en este caso Andalucía y, por tanto, puede disfrutar de la bonificación del 99 por ciento en adquisiciones "intervivos" del artículo 33 ter del Decreto Legislativo 1/2018 de 19 de junio, por el que se aprueba el texto refundido de las disposiciones dictada por la Comunidad Autónoma de Andalucía en materia de tributos cedidos.
La exclusión de residentes en países terceros de la aplicación de la normativa autonómica en el Impuesto sobre Sucesiones y Donaciones infringe el principio de libertad de movimiento de capitales del artículo 63 TFUE. Por tanto, no debe tenerse en cuenta dicha exclusión y el régimen de la disposición adicional segunda de la LISD es aplicable a todos los no residentes, independientemente de si residen en la UE, el EEE o un país tercero. La DGT no puede pronunciarse sobre la aplicación específica de la bonificación de Andalucía por ser una norma de competencia autonómica.
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