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A married couple residing in Germany donated part of a credit right arising from a loan to their children. The DGT ruled that the donation is not taxable in Spain because the right is neither located nor capable of being fulfilled within Spanish territory.
Cuestión planteada 1. Si la donación de parte del derecho de crédito de los cónyuges derivado del préstamo 1 a favor de sus hijos está sujeta al Impuesto sobre Sucesiones y Donaciones en España.
La donación de un derecho de crédito a donatarios no residentes no está sujeta al Impuesto sobre Sucesiones y Donaciones por obligación real si el derecho no está situado, no puede ejercitarse ni cumplirse en territorio español. En este caso, al pactarse la devolución en Alemania y la competencia judicial en tribunales alemanes, no existe obligación tributaria en España.
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