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A resident in Spain donated leasehold rights for properties in London to her children, who also reside in Spain. The DGT ruled that, as the properties are located abroad, there is no connection to any Autonomous Community for Inheritance and Gift Tax purposes.
Cuestión planteada Si, a efectos del Impuesto sobre Sucesiones y Donaciones, las donaciones se entienden producidas donde tengan su residencia habitual los donatarios. Tratamiento, a efectos del Impuesto sobre la Renta de las Personas Físicas, de las ganancias o pérdidas patrimoniales.
El derecho de 'leasehold' tiene naturaleza de derecho real sobre el inmueble. Al estar situados los inmuebles en Londres, no existe punto de conexión con una Comunidad Autónoma según la Ley 22/2009. Los donatarios, al ser residentes en España, deben presentar la autoliquidación ante la Agencia Tributaria en Madrid. En el IRPF, las donaciones generan ganancias o pérdidas patrimoniales, pero las pérdidas derivadas de transmisiones lucrativas no se computan.
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