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The DGT confirms that for a donation to a resident in Denmark, the five-year rule does not apply if the movable asset was owned for less than five years; instead, the period of ownership is calculated based on actual possession.
Cuestión planteada Dado que la donación tendría como donantes a residentes fiscales madrileños y la donataria es residente en un Estado miembro de la Unión Europea (Dinamarca) y dado que el dinero a donar proviene de una enajenación inmobiliaria de bien sito en Castilla La Mancha desde hace apenas un año, se consulta si para aplicar la normativa de la Comunidad Autónoma de Madrid hay que esperar a que el dinero haya estado en Madrid un mayor número de días del periodo de los cinco años inmediatos anteriores o si, por el contrario, se puede considerar que el bien mueble "dinero" nace en el momento de la venta del inmueble y por tanto no es necesario el transcurso de cinco años y con menos de cinco años de situación de ese dinero en Madrid es válida la aplicación de la normativa autonómica madrileña.
Para determinar la normativa autonómica aplicable a donatarios residentes en la UE, se debe considerar dónde ha estado situado el bien mueble un mayor número de días en los cinco años anteriores al devengo. Si el donante ha poseído el bien un periodo inferior a cinco años, el cómputo se refiere al periodo en que el donante ha sido dueño del bien y no al de cinco años. El objetivo es evitar traslados de bienes por motivos fiscales sin exigir un tiempo mínimo de propiedad.
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