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V3115-20 19 October 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · donación

Non-residents in third countries may apply Andalusian tax rules for movable assets

A UK resident beneficiary asks whether they must file inheritance and gift tax with the State Agency or Andalusian Agency, and whether they can claim Andalusian tax relief for a cash donation. The DGT states that, as a non-resident in the EU/EEA, they must file with the State Agency but may apply Andalusian rules if the funds were held there for most of the past five years.

The question raised

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.

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