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New guides on the latest Spanish tax and immigration developments.
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A resident of Canada inquired whether they could apply Castilla y León tax reliefs to a cash gift made by their parents, who reside in Spain. The Directorate General for Taxes (DGT) ruled that the recipient is liable for tax under the 'real obligation' rule if the funds are located in Spain, and that Castilla y León regulations may apply provided certain requirements regarding the funds' residence in that autonomous community are met.
Cuestión planteada Aplicación de la normativa aprobada por la Comunidad de Castilla y León. En concreto, aplicación de la bonificación del 99 por ciento para descendientes.
El donatario no residente estará sujeto al impuesto por obligación real si el dinero donado se encuentra en España en el momento de la donación. Podrá aplicar la normativa de la Comunidad Autónoma de Castilla y León si el dinero ha estado situado en dicha comunidad el mayor número de días en los cinco años anteriores al devengo. La DGT no es competente para valorar la aplicación de bonificaciones autonómicas y la gestión corresponde a la Oficina Nacional de Gestión Tributaria.
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