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V0663-22 25 March 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · nuda propiedad

Donation of bare ownership of Spanish property by non-residents is taxable by the Central Administration

A non-resident receives the donation of the bare ownership of a portion of a property located in Andalusia. The DGT has ruled that the Inheritance and Gift Tax must be settled using Form 651 before the National Tax Management Office.

The question raised

Taxation of the operation under Inheritance and Gift Tax.

The DGT's ruling

The consolidation of bare ownership through donation constitutes a taxable event for Inheritance and Gift Tax. As the donee is a non-resident and the real estate property is located in Spain, there is no connection point with an Autonomous Community. Therefore, the competence for collection corresponds to the Central Administration of the State, specifically to the National Tax Management Office.

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