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A son resident in the UK asks whether, after receiving a donation of money held in Andalusia, he must pay tax to the State Tax Agency or the Andalusian tax authority, and whether he can benefit from the regional tax bonus. The DGT rules that, as a non-resident in a third country, he must pay tax to the State Tax Agency, but may apply Andalusian rules if the money has been held there for most of the past five years.
Cuestión planteada Primera: Si la liquidación del Impuesto sobre Sucesiones y Donaciones hay que realizarla y presentarla ante el órgano competente de la Agencia Estatal de la Administración Tributaria o ante el órgano competente de la Agencia Tributaria de Andalucía, y la denominación del modelo a utilizar para la declaración-liquidación del Impuesto sobre Sucesiones y Donaciones.
Al ser el donatario no residente en España, la Administración competente es la Agencia Estatal de Administración Tributaria. No obstante, por aplicación del principio de libertad de movimiento de capitales, los residentes en países terceros pueden aplicar la normativa de la Comunidad Autónoma donde los bienes muebles (dinero) hayan estado situados durante el mayor número de días en los cinco años anteriores al devengo. Si el dinero ha permanecido más días en Andalucía que en cualquier otra comunidad, el donatario puede aplicar la normativa de dicha comunidad.
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