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Levy: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 17 rulings · 2014–2026

Current position

For the Inheritance and Gift Tax (ISD) to correspond to an Autonomous Community, the donee must be a resident in Spain and have their habitual residence in said Community at the time of accrual. Habitual residence is determined by the place of stay for the greatest number of days during the previous five years. In cases of non-residents, the applicable regulations depend on whether they reside in the EU/EEA or in third countries.

The DGT maintains a constant position on territorial competence based on residence and the location of assets. A systematic application of the distinction between residents in the EU/EEA and third countries is observed to determine the applicable regulations. No changes in criterion are noted, but rather a repeated application of the levy rules according to the nature of the subject and the territory.

Analysis based on 17 of 17 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

17
V2011-24 19 Sept 2024

Non-residents taxed in Spain on cash gifts located in Spanish territory

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación realdonacióndonatarioresidencia fiscalbien mueble LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V0093-23 25 Jan 2023

Non-resident heirs may apply Madrid regulations if no assets in Spain

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación personalcausante no residentedoble imposición internacionalpunto de conexióncaudal relicto LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3LISD — Ley 29/1987 de Sucesiones y Donaciones art. 6
Affects CompanyExpat · Non-residentIndividual

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