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A Spanish resident asks whether she must pay tax on the donation of bare ownership of movable assets (accounts, funds and shares) in Belgium and whether she can deduct tax paid there. The DGT confirms that personal obligation applies and explains rules on international double taxation deductions.
Cuestión planteada Si como residente en España, está obligada a tributar por la donación de los bienes muebles situados en Bélgica y si procede la deducción por doble imposición internacional.
La donación de la nuda propiedad de bienes muebles situados en el extranjero constituye hecho imponible del Impuesto sobre Sucesiones y Donaciones por obligación personal del donatario residente en España. El valor de la donación será la diferencia entre el valor real de los bienes y el del usufructo. Respecto a la doble imposición, al no existir tratado con Bélgica, se aplica la deducción de la LISD, pudiendo deducirse la menor de las dos cantidades: el importe pagado en el extranjero o el resultado de aplicar el tipo medio efectivo al incremento patrimonial de los bienes situados fuera de España.
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