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A query was raised regarding which regulations and connecting factor apply to the donation of shares in a Peruvian company that owns real estate in Peru. The DGT determined that, as this is not a direct donation of real estate, the income is taxed based on the habitual residence of the donee.
Cuestión planteada Legislación aplicable y punto de conexión conforme a la Ley 22/2009.
La donación de valores no se considera donación de bienes inmuebles bajo el artículo 32.2.b) de la Ley 22/2009. Por tanto, se aplica el punto de conexión del apartado c), que sitúa el rendimiento en el territorio donde el donatario tenga su residencia habitual a la fecha del devengo. En este caso, se aplicaría la normativa de la Comunidad Autónoma de residencia del donatario.
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