Doctrine by topic · DGT Observatory

Freedom of Movement of Capital: 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 12 rulings · 2019–2021

Current position

Non-residents, including those from third countries outside the EU or the EEA, have the right to apply the regulations of the Autonomous Community where the greatest value of the assets located in Spain is situated. This is based on the principle of freedom of movement of capital under Article 63 of the TFEU, which makes the exclusion of third countries provided for in the Second Additional Provision of the LISD inapplicable. In the case of movable assets such as money, the regulations of the region where they have been located for the majority of the time over the last five years shall apply.

The DGT's position has remained constant since 2019, reaffirming that the exclusion of residents in third countries under the Second Additional Provision of the LISD is contrary to European Union Law. The 2020 rulings have specified the application of this right in both inheritances and donations of movable assets. The doctrine has been consolidated through the systematic application of the principle of freedom of movement of capital.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V3218-20 28 Oct 2020

Non-residents in third countries may apply autonomous community rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación reallibertad de movimiento de capitalesdonatario no residentebienes mueblesprincipio de primacía LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3LISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V3114-20 19 Oct 2020

Non-residents in third countries may apply regional rules for movable assets

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donaciónno residentebienes muebleshecho imponiblesujeto pasivo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b
Affects CompanyExpat · Non-residentIndividual
V2679-20 2 Sept 2020

Right to apply autonomous succession law for heirs from third countries

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
impuesto sobre sucesiones y donacionescausantesujeto pasivolibertad de movimiento de capitalesobligación personal LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3LISD — Ley 29/1987 de Sucesiones y Donaciones art. 5
Affects CompanyExpat · Non-residentIndividual
V0418-20 21 Feb 2020

Non-residents can apply autonomous community rules where funds were held

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
donaciónobligación reallibertad de movimiento de capitalesdonatario no residentebienes muebles LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.bLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.b
Affects CompanyExpat · Non-residentIndividual
V0282-20 7 Feb 2020

Non-residents in third countries may apply regional property donation rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
libertad de movimiento de capitalesdonación inter vivosno residentespaíses tercerosnormativa autonómica LISD — Ley 29/1987 de Sucesiones y Donaciones art. Disposición adicional segunda. Uno.1LGT Ley 58/2007
Affects CompanyExpat · Non-residentIndividual
V1256-19 3 Jun 2019

Residents in third countries may apply autonomous tax rules

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación realcaudal relictolibertad de movimiento de capitalesprincipio de primacíapaís tercero LISD — Ley 29/1987 de Sucesiones y Donaciones art. 7LISD — Ley 29/1987 de Sucesiones y Donaciones art. Disposición adicional segunda
Affects CompanyExpat · Non-residentIndividual

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