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V2365-15 27 July 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Regional regulations do not apply to donations of real estate located in Switzerland

A resident of the Canary Islands asks whether the regulations of said Autonomous Community can be applied to the donation of real estate in Switzerland carried out by their parents, who are residents in France. The DGT responds that, as the real estate is located in Switzerland (outside the EU or the EEA), the regional regulations cannot be applied and the state regulations must be applied.

The question raised

Question posed: Whether the regulations established in the Autonomous Community of the Canary Islands for Inheritance and Gift Tax can be applied, and the place and deadline for submission.

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