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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.
Question posed: Whether, for the purposes of Inheritance and Gift Tax in Spain, the valuation of the bare ownership must be made in accordance with Spanish Inheritance and Gift Tax regulations or in accordance with the amount and percentage attributed to the bare ownership in the public deed executed under French law.
The donation of bare ownership of real estate located abroad is subject to Inheritance and Gift Tax in Spain due to the personal obligation of the resident donee. In the absence of international treaties regulating donations with France, Spanish domestic regulations apply. The valuation of the bare ownership must be carried out following the rules of Article 26 of the LISD, calculating the difference between the total value of the asset and the value of the usufruct.
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