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The DGT confirms that applying IRPF rules to resolve succession and donations tax residence disputes includes the CDI criteria, meaning these conventions are used to determine residence.
Cuestión planteada Si la remisión que efectúa la normativa del Impuesto sobre Sucesiones y Donaciones (en adelante ISD) al concepto de residencia previsto en la normativa del IRPF, también supone que se apliquen los criterios previstos en el CDI España-República Checa para resolver el conflicto de residencia en el ámbito del ISD.
La determinación de la residencia habitual para el ISD se rige por las normas del IRPF según el artículo 6.2 de la LISD. Esta remisión abarca la totalidad de la normativa del IRPF, no limitándose solo a la ley sustantiva o su reglamento. En consecuencia, si un CDI determina que una persona no es residente en España para el IRPF, tampoco lo será para el ISD por obligación personal.
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