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V0403-18 16 February 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

DGT limits its interpretive competence to state regulations rather than those of the Andalusian Autonomous Community

A query was made regarding the application of tax reductions for the donation of rural estates under Andalusian regulations. The Directorate-General for Taxes (DGT) clarified that its competence is limited to state regulations and it cannot rule on regional provisions.

The question raised

Application of the reduction established in Articles 21.2 and 22 quater of Legislative Decree 1/2009, of September 1, of the Autonomous Community of Andalusia.

The DGT's ruling

The interpretive competence of the Directorate General for Taxes is limited exclusively to state regulations. Regarding the reduction provided in Article 21.2 of Legislative Decree 1/2009 of Andalusia, the DGT indicates that the state requirements would be met, with the exception of the kinship requirement. Regarding the reduction provided in Article 22 quater of the same decree, the DGT makes no consideration as it constitutes regional regulation.

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