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V2333-21 18 August 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación real

Non-residents may apply regional regulations to donations of real estate located in Spain

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.

The question raised

Whether the consultant may avail themselves of the regional regulations of Andalusia and pay Inheritance and Gift Tax with a 99 percent allowance (kinship groups I and II). They also wish to know whether any other tax would be exigible as a result of the aforementioned donation.

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