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Heirs residing in Switzerland sought clarification on which administration holds jurisdiction and which regulations apply to them. The Directorate General for Taxes (DGT) clarified that the Spanish Tax Agency (AEAT) is the competent authority for non-residents, and that they may apply the regional regulations corresponding to the highest value of assets held in Spain.
Cuestión planteada Cuál es la Administración tributaria competente para liquidar el Impuesto sobre Sucesiones y Donaciones.
La exacción del Impuesto sobre Sucesiones y Donaciones corresponde a la Administración General del Estado cuando el sujeto pasivo es no residente. Debido a la jurisprudencia del TJUE y el principio de libertad de movimiento de capitales, la exclusión de residentes en países terceros de la Disposición Adicional Segunda de la LISD es inaplicable. Por tanto, los no residentes, aunque residan fuera de la UE o el EEE, pueden aplicar la normativa de la Comunidad Autónoma donde se encuentre el mayor valor de los bienes situados en España. La renuncia de herencia en favor de persona se considera fiscalmente como dos operaciones: la adquisición sucesoria y la posterior transmisión.
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