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V3218-20 28 October 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación real

Non-residents in third countries may apply autonomous community rules

A UK resident enquired whether they could apply Andalusian regulations to a donation of money located in Spain. The DGT responds that, under the principle of freedom of capital movement, non-residents in countries outside the EU also have the right to apply the corresponding autonomous community regulations.

The question raised

Question posed - Application of the tax relief provided for in Article 33 ter of Legislative Decree 1/2018, of June 19, approving the Consolidated Text of the provisions issued by the Autonomous Community of Andalusia regarding taxes assigned to donations, given the current status of the United Kingdom with respect to the European Union, as well as once the United Kingdom no longer has any relationship with the European Union.

The DGT's ruling

Residents in third countries outside the EEA are entitled to apply the regulations of the Autonomous Community where the movable assets were located for a greater number of days during the previous five years. The exclusion of third countries in the Second Additional Provision of the LISD is contrary to European Union Law. Notwithstanding, the DGT is not competent to assess the application of specific tax reliefs provided by regional regulations.

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