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A Spanish tax resident with domicile in Canary Islands asks which autonomous community's legislation applies to a donation from a foreign resident father. The DGT determines that tax jurisdiction falls to the autonomous community where the recipient spent the most days in the past five years.
Cuestión planteada Tributación de la operación proyectada en el Impuesto sobre Sucesiones y Donaciones. En particular, se quiere conocer si resulta de aplicación el artículo 28.1.1.b) de la Ley 22/2009, de 18 de diciembre, a efectos de determinar la residencia fiscal en la Comunidad Autónoma de Canarias.
Para que el Impuesto sobre Sucesiones y Donaciones corresponda a una Comunidad Autónoma, el donatario debe ser residente en España y tener su residencia habitual en dicha Comunidad a la fecha del devengo. La residencia habitual en una Comunidad Autónoma se determina por el lugar donde se haya permanecido el mayor número de días durante el período de los cinco años inmediatos anteriores al devengo. No es necesario haber estado la mitad más uno de los días, basta con que no haya otra Comunidad con más días de permanencia.
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