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V2809-20 16 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación real

Non-residents from third countries may apply autonomous regulations to cash donations in Spain

A Swiss resident asks whether autonomous regional rules can apply to a cash donation. The DGT replies that although Spanish law excludes third countries, the principle of capital mobility allows applying autonomous regulations if the funds are located in Spain.

The question raised

Tax treatment corresponding to the projected donation.

The DGT's ruling

Residents in third countries may apply the regulations of the Autonomous Community where the movable property has been located for the majority of the last five years. This is because the principle of free movement of capital of the TFEU is also applicable to residents outside the EEA. If the money is in Spain, the non-resident donee may choose between the general state regulations or the applicable regional regulations.

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