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A displaced worker under a special IRPF regime inquires whether they must be taxed via personal or real obligation regarding a donation of foreign shares. The DGT determines that taxation occurs via personal obligation and analyzes the application of reductions and the consolidation of ownership.
Question raised: Taxation by personal or real obligation in Inheritance and Gift Tax. Applicable regulations. Applicability of the reduction provided for in Article 20.6 of the Law of said tax. Potential limitations in the event of application of the international double taxation deduction. Assessments due in the event of the extinction of the usufruct. Competent office for the assessment of the Tax.
The special regime for displaced workers does not alter tax residence; therefore, the donation is taxed via personal obligation in the ISD. The applicable regulations are those of the Autonomous Community where the taxpayer has resided for the greatest number of days in the five years prior to the accrual. To apply the reduction under Article 20.6 of Law 29/1987, it is necessary that the exemption in the Wealth Tax applies, which requires the donor to be a taxpayer of said tax. In the consolidation of ownership due to the death of the usufructuary, the tax shall be required according to the title of constitution, applying the effective average rate of the dismemberment of ownership.
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