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An heir residing in Switzerland continues an industrial premises leasing activity through a community of property. The DGT rules on the taxation regarding Inheritance Tax and Non-Resident Income Tax.
Cuestión planteada Aplicabilidad a ambos herederos de la reducción estatal y/o autonómica del artículo 20.2 de la Ley del Impuesto sobre Sucesiones y Donaciones. Tributación en el Impuesto sobre la Renta de No Residentes para el heredero no residente.
El heredero residente en Suiza tributa por obligación real en el Impuesto sobre Sucesiones al tratarse de bienes situados en España, aplicándose la reducción estatal pero no la autonómica por no residir en la UE o el EEE. En el IRNR, al ser parte de una entidad en régimen de atribución de rentas (ERAR) que desarrolla actividad económica, el socio no residente tributa como contribuyente con establecimiento permanente. Las obligaciones formales se realizarán mediante el modelo 200, siguiendo los plazos del Impuesto sobre Sociedades.
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