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The DGT confirms that the recipient's non-residency does not affect the applicability of Article 33.3.c) of the Income Tax Law or the reduction under Inheritance and Gift Tax.
Cuestión planteada Si el hecho de ser el donatario no residente afectaría a la aplicación del artículo 33.3.c) de la Ley del IRPF.
La circunstancia de que un donatario de participaciones sea no residente no afecta a la aplicación de la norma del artículo 33.3.c) de la Ley 35/2006 del IRPF. Asimismo, procedería la aplicación de la reducción prevista en el artículo 20.6 de la Ley 29/1987 de forma paralela a la norma del IRPF. En el caso de participaciones situadas en España, el donatario no residente deberá realizar la autoliquidación ante la Administración tributaria del Estado.
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