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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.
Los contribuyentes del régimen especial del artículo 93 de la LIRPF mantienen su condición de residentes fiscales en España. La especialidad del régimen afecta solo a la forma de determinar la deuda del IRPF, pero no a su residencia. Por tanto, tributarán por obligación personal en el Impuesto sobre Sucesiones y Donaciones por todos los bienes recibidos, dentro o fuera de España, aplicando la normativa de la Comunidad Autónoma de su residencia habitual.
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