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A query was raised regarding which Autonomous Community has jurisdiction over Inheritance and Gift Tax when shares in a company with predominantly real estate assets are donated. The DGT ruled that, if certain anti-avoidance requirements are met, the donation of shares is treated as a donation of real estate and is taxed in the location of the properties.
Cuestión planteada Solicita conocer la Comunidad Autónoma competente para la exacción del Impuesto sobre Sucesiones y Donaciones
La donación de valores es, por regla general, un bien mueble que tributa donde el donatario tenga su residencia habitual. No obstante, si se trata de valores no admitidos a negociación en mercado secundario y se pretende eludir el impuesto de los inmuebles, la donación se considera de bienes inmuebles. En este caso, la competencia recae en la Comunidad Autónoma donde radiquen los inmuebles. Si los inmuebles están en distintas Comunidades Autónomas, se deben presentar autoliquidaciones en cada una de ellas en proporción al valor de los inmuebles situados en cada territorio.
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