Chart outlining competences and applicable regulations State/Autonomous Communities under Joint Government (Gift Tax)
INVESTMENT (Taxpayer) | TYPE OF ASSET | COMPETENCE | REGULATIONS |
---|---|---|---|
RESIDENT | PROPERTY IN SPAIN | DC. AA.where the property is located | CC. AA. Location of the property |
RESIDENT | OTHER ASSETS OR ERDS | CC. AA. of residence | CC. AA. of residence |
RESIDENT | PROPERTY NOT LOCATED IN SPAIN | STATE | Option:
|
NON-RESIDENT | REAL ESTATE LOCATED IN SPAIN | STATE | Option:
|
NON-RESIDENT | OTHER ASSETS AND ERDS IN SPAIN | STATE | Option:
|
Residence in Spanish territory: as established in IRFF regulations
If you are a resident in Spanish territory, residence in CC. AA is determined by the provisions of art. 28 of Law 22/2009 (CC.AA. financing)
Regulations and Jurisprudence
- Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations (art. 32)
- Second Additional Provision of Law 29/1987, of December 18, on Inheritance and Donation Tax.
- CJEU ruling, of September 3, 2014 (case C-127/12)
- Supreme Court: Sentence 550/2018, of February 19, Sentence 1099/2019, of March 21, Sentence 1098/2018, of March 22.