Skip to content
Back to index
V0382-22 28 February 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

Residents in Spain may apply their Autonomous Community's rules to foreign property donations

A resident from Andalusia asks which authority is competent and which regulations apply to the donation of a property in France. The DGT responds that the resident may choose their Autonomous Community's rules and that the competent authority is the national one.

The question raised

Competent administration and applicable tax reliefs.

The DGT's ruling

As the donee is a resident in Spain, they are taxed by personal obligation on all assets received, regardless of their location. The taxpayer is entitled to apply the regulations of the Autonomous Community where they reside for donations of real estate located outside of Spain. Since there is no connection to any community due to the location of the property, the competent administration is the State Tax Administration Agency. Furthermore, a deduction for international double taxation is permitted for amounts paid abroad.

Book your free first meeting