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A Canary resident under the special impatriate regime (Art. 93 LIRPF) received a cash donation from a non-resident friend and asked how it is taxed under ISD. The DGT confirms that individuals under the Beckham regime remain tax residents in Spain for all purposes and are subject to ISD on a personal obligation basis, requiring them to declare the donation to the Autonomous Community where they spent the most days over the five preceding years.
Cuestión planteada Tributación de la operación en el Impuesto sobre Sucesiones y Donaciones, considerando que está acogido al régimen especial de impatriados regulado en el artículo 93 de la Ley 35/2006, de 28 de noviembre, del Impuesto sobre la Renta de las Personas Físicas.
El régimen especial del artículo 93 LIRPF no altera la condición de residente fiscal en España del contribuyente: su única especialidad reside en el método de cálculo de la deuda tributaria del IRPF. A efectos del ISD el impatriado queda sujeto por obligación personal conforme al artículo 6 LISD y debe tributar por todos los bienes recibidos con independencia de dónde se encuentren. La normativa autonómica aplicable es la de la CCAA donde el contribuyente haya permanecido mayor número de días en el período de cinco años inmediatamente anteriores al devengo.
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