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A Swiss resident asks whether his children, also residing in Switzerland, can benefit from Valencian regional incentives upon receiving property in Spain. The DGT responds that this is not possible as the regional rules only apply to residents of the European Union or the European Economic Area.
Question posed: Whether, in the transmission of the real estate located in Jávea to the children of the consultant residing in Switzerland, whether inter vivos or mortis causa, the reductions and tax allowances regulated in Law 13/1997, of December 23, of the Generalitat Valenciana, which regulates the regional component of the personal income tax and other devolved taxes, can be applied, assimilating the connection points introduced in the additional provision of the LISD, due to compliance with the Judgment of the Court of Justice of the European Union of September 3, 2014, to donees residing outside the European Union or the European Economic Area.
The application of the specific regulations of the Autonomous Community to acquisitions through inheritance or donation of real estate in Spain is only applicable if the deceased or the donee reside in a Member State of the European Union or the European Economic Area. As Switzerland is a third country outside these scopes, the regional regulations of the Valencian Community cannot be applied.
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