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A Liechtenstein-based foundation asks how to declare inheritances of Spanish assets. The DGT responds that, as Liechtenstein is a tax haven with no double taxation agreement, the inheritance constitutes a patrimonial gain subject to IRNR.
Cuestión planteada : 1º. ¿Qué modelo ha de utilizarse para liquidar la herencia? 2º. Si es el modelo 210, ¿qué tipo de renta o rentas serían? 3º. ¿Cuál sería su tipo de gravamen? 4º. ¿Cuándo se entiende producido el devengo? 5º. Salvo el inmueble, que ha de declararse en un apartado específico, ¿el resto de bienes heredados son susceptibles de agrupación?
La obtención de rentas a título gratuito por una entidad no residente constituye una ganancia patrimonial sujeta al IRNR. La base imponible es el valor normal de mercado del elemento adquirido y el tipo general es del 24% (24,75% para 2012-2014). El impuesto se devenga en el momento de la alteración patrimonial. Al proceder de distintos bienes, las rentas no pueden agruparse en el modelo 210.
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