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A person who lived abroad and moved to Madrid asked whether their gift of money should be taxed under Madrid's regulations. The DGT responds that, as a resident in Spain, taxation falls under the autonomous community where the recipient spent the most days in the five years preceding the tax year.
Cuestión planteada Si la donación debe tributar por el Impuesto sobre Sucesiones y Donaciones conforme a la normativa de la Comunidad Autónoma de Madrid, aunque la donataria no hubiera residido en Esta Comunidad Autónoma durante el mayor número de días en el periodo de los cinco años inmediatamente anteriores al devengo del impuesto.
Para que el Impuesto sobre Sucesiones y Donaciones corresponda a una Comunidad Autónoma de régimen común, el donatario debe ser residente en España y tener su residencia habitual en dicha Comunidad a la fecha del devengo. La residencia en una Comunidad Autónoma se determina por el mayor número de días de permanencia en el periodo de cinco años anteriores al devengo. No es necesario haber estado la mitad más uno de los días, basta con que no haya otra Comunidad en la que se haya permanecido más días, sin computar los periodos en el extranjero.
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