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Chart outlining competences and applicable regulations State/Autonomous Communities under Joint Government (Gift Tax)

DONATION Taxable event art. 3. b) Law 29/1987 on Inheritance and Gift Tax

(Acquisition of assets and rights by donation or any legal transaction free of charge "inter vivos")
INVESTMENT (Taxpayer)TYPE OF ASSETCOMPETENCEREGULATIONS
RESIDENT PROPERTY IN SPAIN CC. AA.where the property is located CC. AA. Location of the property
RESIDENT OTHER PROPERTY OR ERDS CC. AA. of residence CC. AA. of residence
RESIDENT PROPERTY NOT LOCATED IN SPAIN STATE Option:
  • STATE
  • CC. AA. of residence
NON-RESIDENT REAL ESTATE LOCATED IN SPAIN STATE Option:
  • STATE
  • CC. AA. Location of the property
NON-RESIDENT OTHER PROPERTY AND ERDS IN SPAIN STATE Option:
  • STATE
  • CC. AA. where the assets and rights have been located for the greatest number of days in the period of the previous 5 years

Residence in Spanish territory: as established in the 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 (financing of CC.AA.)

Regulations and Jurisprudence

  • Law 22/2009, of December 18, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (art. 32)
  • Second Additional Provision of Law 29/1987, of December 18, on the Tax on Inheritances and Donations.
  • CJEU judgment of 3 September 2014 (case C-127/12)
  • Supreme Court: Judgment 550/2018, of February 19, Judgment 1099/2019, of March 21, Judgment 1098/2018, of March 22.