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A non-resident has inquired whether they can apply Andalusian tax reliefs to a donation of real estate located in that region and whether other taxes must be paid. The Directorate General for Taxes (DGT) has ruled that they are entitled to apply Andalusian regional regulations and are only required to pay Inheritance and Gift Tax.
Cuestión planteada Si el consultante se puede acoger a la normativa autonómica de Andalucía y tributar en el Impuesto sobre Sucesiones y Donaciones con una bonificación del 99 por ciento (grupo de parentesco I y II). También desea conocer si le resultaría exigible algún otro impuesto por la citada donación.
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