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A Spanish resident received the bare ownership of a property in France through a formal donation governed by French law. The DGT states that, due to the absence of a double taxation agreement on donations with France, Spanish valuation rules apply.
Cuestión planteada Si, a efectos del Impuesto sobre Sucesiones y Donaciones en España, la valoración de la nuda propiedad debe hacerse conforme a la normativa española del Impuesto sobre Sucesiones y Donaciones o conforme al importe y porcentaje atribuido a la nuda propiedad en la escritura pública otorgada conforme al derecho francés.
La donación de la nuda propiedad de un inmueble en el extranjero está sujeta al Impuesto sobre Sucesiones y Donaciones en España por obligación personal del donatario residente. La base imponible se determinará aplicando las reglas de valoración del artículo 26 de la LISD, calculando la nuda propiedad como la diferencia entre el valor total del bien y el valor del usufructo. El valor del usufructo vitalicio se estima según la edad del usufructuario, partiendo del 70% y minorando un 1% por cada año adicional.
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