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A query was raised regarding which administration has jurisdiction over the donation of bare ownership of shares and how the consolidation of ownership should be taxed. The DGT clarifies that, unless it involves a donation of real estate intended to circumvent tax rules, jurisdiction lies with the Autonomous Community where the donee resides.
Cuestión planteada Administración competente para la exacción del Impuesto sobre Sucesiones y Donaciones. Valoración de la nuda propiedad. Liquidación del Impuesto sobre Sucesiones y Donaciones por los donatarios. Tributación en el momento de la consolidación. Aplicación, con la consolidación, de determinado beneficio autonómico. Si, de aplicarse la reducción del 20.6 de la Ley del Impuesto sobre Sucesiones y Donaciones en el momento de adquisición de la nuda propiedad, procede igualmente en el momento de la consolidación.
La donación de participaciones sociales tributa en la Comunidad Autónoma de residencia habitual del donatario. Si los valores se consideran inmuebles por el supuesto de elusión del artículo 314.2 del TRLMV, la competencia será la de la ubicación de los inmuebles. En la consolidación del dominio por fallecimiento del usufructuario, se tributa por el concepto de donación aplicando el valor de las participaciones en el momento de la desmembración y el tipo medio de gravamen de aquel momento.
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