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A child resident in the U.S. asks whether they must pay tax on a donation from their parents made from Spain. The DGT states that even if the recipient is from a third country, the autonomous regulations of the community where the funds were primarily held may apply.
Cuestión planteada Tributación de la operación.
La donación de dinero situado en España por un no residente está sujeta a impuesto por obligación real. Pese a que la normativa interna excluye a residentes en países terceros, la jurisprudencia del TJUE y del Tribunal Supremo permite aplicar el régimen de la Disposición Adicional Segunda de la LISD a estos ciudadanos. Así, el donatario tiene derecho a aplicar la normativa de la Comunidad Autónoma donde el dinero haya estado situado la mayor parte de los últimos cinco años. Al no haber residencia en España, la gestión corresponde a la Administración Central del Estado.
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