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A resident in the Community of Madrid inquires whether they must apply the regulations of said community and whether they are entitled to a 99% tax relief after receiving a donation of money from their father. The DGT clarifies that the tax is governed by the regulations of the community where the donee resides and that the state administration cannot rule on the specific regulations of an Autonomous Community.
Question posed: Whether the applicable regulations are those of the Community of Madrid and whether it is subject to a 99 per 100 tax relief.
The donation of money, being a movable asset, is taxed in the Autonomous Community where the donee has their habitual residence at the date of accrual. Habitual residence is determined by the place where the individual has remained for the longest period during the five years prior to the donation. If the regulations of an Autonomous Community are chosen, all its rules must be applied in their entirety, without the possibility of selecting only some.
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