{"id":2841,"date":"2023-08-29T11:09:19","date_gmt":"2023-08-29T09:09:19","guid":{"rendered":"https:\/\/www.ariasassessors.com\/?p=2841"},"modified":"2023-08-29T11:20:40","modified_gmt":"2023-08-29T09:20:40","slug":"tributos-recuerda-donde-se-ha-de-tributar-por-la-donacion-de-dinero-recibida-del-exterior","status":"publish","type":"post","link":"https:\/\/www.ariasassessors.com\/ca\/tributos-recuerda-donde-se-ha-de-tributar-por-la-donacion-de-dinero-recibida-del-exterior\/","title":{"rendered":"Tributs recorda on s’ha de tributar per la donaci\u00f3 de diners rebuda de l’exterior"},"content":{"rendered":"

La<\/span> Direcci\u00f3<\/span> General<\/span> de<\/span> Tributs<\/span> analitza<\/span> en<\/span> una<\/span> consulta<\/span> vinculant<\/span> de<\/span> 30<\/span> de<\/span> juny<\/span> de<\/span> 2023<\/span> si<\/span> s<\/span>‘ha<\/span> de<\/span> tributar<\/span> per<\/span> l<\/span>‘Impost<\/span> sobre<\/span> Successions<\/span> i<\/span> Donacions<\/span> (ISD<\/span>) a<\/span> Espanya<\/span> en<\/span> rebre<\/span> una<\/span> donaci\u00f3<\/span> de<\/span> diners<\/span> de<\/span> l<\/span>‘estranger<\/span>, quan<\/span> el<\/span> donatari<\/span> resideix<\/span> en<\/span> territori<\/span> espanyol<\/span>.<\/p>\n

En<\/span> la<\/span> seva<\/span> consulta<\/span> vinculant<\/span> (V1903-23<\/span>), de<\/span> 30<\/span> de<\/span> juny<\/span> de<\/span> 2023<\/span><\/strong>, la<\/span> Direcci\u00f3<\/span> General<\/span> de<\/span> Tributs<\/span> ha<\/span> aclarit<\/span> un<\/span> contribuent<\/span> resident<\/span><\/strong> si<\/span> ha<\/span> de<\/span> tributar<\/span> o<\/span> no<\/span> a<\/span> Espanya<\/span> per<\/span> l<\/span>‘Impost<\/span> sobre<\/span> Successions<\/span> i<\/span> Donacions<\/span> en<\/span> rebre<\/span> una<\/span> donaci\u00f3<\/span> de<\/span> diners<\/span> procedents<\/span> de<\/span> l<\/span>‘estranger<\/span>.<\/strong> En<\/span> concret<\/span>, en<\/span> el<\/span> sup\u00f2sit<\/span> analitzat<\/span>, un<\/span> fill<\/span> rebia<\/span> una<\/span> donaci\u00f3<\/span> de<\/span> diners<\/span> de<\/span> la<\/span> seva<\/span> mare<\/span>, de<\/span> l<\/span>‘exterior<\/span>, per<\/span> la<\/span> venda<\/span> d<\/span>‘un<\/span> immoble<\/span> a<\/span> l<\/span>‘Argentina<\/span>.<\/p>\n

Abans de res, el Centre Directiu recorda que el fet imposable de l’ISD ve constitu\u00eft, per al sup\u00f2sit donat, per l’adquisici\u00f3 de b\u00e9ns i drets per donaci\u00f3 o qualsevol altre negoci jur\u00eddic a t\u00edtol gratu\u00eft inter vivos [article 3.1.b) de la LISD]. Estant en aquest cas obligat al pagament d’impost, a t\u00edtol de contribuent, quan sigui persona f\u00edsica, el donatari (article 5 de la LISD<\/a><\/strong><\/em>).<\/p>\n

Sobre aquesta base, procedeix a l’ an\u00e0lisi dels articles 6 i 7 de la LISD<\/a><\/strong><\/em>, que regulen, respectivament, l’ obligaci\u00f3 personal i real:<\/p>\n

Article 6 de la LISD<\/a><\/em><\/strong><\/p>\n

\u00ab1. Als contribuents que tinguin la seva resid\u00e8ncia habitual a Espanya se’ ls exigir\u00e0 l’ Impost per obligaci\u00f3 personal, amb independ\u00e8ncia d’ on es trobin situats els b\u00e9ns o drets que integrin l’ increment de patrimoni gravat.<\/p>\n

2. Per a la determinaci\u00f3 de la resid\u00e8ncia habitual cal atenir-se al que estableixen les normes de l’Impost sobre la Renda de les Persones F\u00edsiques.<\/p>\n

3. Els representants i funcionaris de l’Estat espanyol a l’estranger quedaran subjectes a aquest Impost per obligaci\u00f3 personal, atenent id\u00e8ntiques circumst\u00e0ncies i condicions que les establertes per a tals subjectes passius en les normes de l’Impost sobre la Renda de les Persones F\u00edsiques\u00bb.<\/p>\n

Article 7 de la LISD<\/a><\/strong><\/em><\/p>\n

\u00abAls contribuents no inclosos en l’article immediat anterior se’ls exigir\u00e0 l’Impost, per obligaci\u00f3 real, per l’adquisici\u00f3 de b\u00e9ns i drets, qualsevol que sigui la seva naturalesa, que estiguessin situats, poguessin exercitar-se o haguessin de complir-se en territori espanyol, aix\u00ed com per la percepci\u00f3 de quantitats derivades de contractes d’assegurances sobre la vida quan el contracte hagi estat realitzat amb entitats asseguradores espanyoles o s’hagi celebrat a Espanya amb entitats asseguradores espanyoles o s’hagi celebrat a Espanya amb entitats estrangeres que hi operin\u00bb.<\/p>\n

Aix\u00ed les coses, i at\u00e8s que el donatari \u00e9s resident espanyol, tindria obligaci\u00f3 personal de presentar l’ autoliquidaci\u00f3 de l’ ISD, amb independ\u00e8ncia d’ on es realitzi la donaci\u00f3<\/strong>. Haur\u00e0 de fer-ho a la comunitat aut\u00f2noma on resideixi<\/strong>, podent aplicar les reduccions, escales, deduccions i bonificacions que aquesta comunitat tingui establertes.<\/p>\n","protected":false},"excerpt":{"rendered":"

La Direcci\u00f3 General de Tributs analitza en una consulta vinculant de 30 de juny de 2023 si s‘ha de tributar per l‘Impost sobre Successions i Donacions (ISD) a Espanya en rebre una donaci\u00f3 de diners de l‘estranger, quan el donatari resideix en territori espanyol. En…<\/p>\n","protected":false},"author":2,"featured_media":2844,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[],"class_list":["post-2841","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticies"],"yoast_head":"\nTributs recorda on s'ha de tributar per la donaci\u00f3 de diners rebuda de l'exterior | Arias Assessors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.ariasassessors.com\/ca\/tributos-recuerda-donde-se-ha-de-tributar-por-la-donacion-de-dinero-recibida-del-exterior\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tributs recorda on s'ha de tributar per la donaci\u00f3 de diners rebuda de l'exterior | Arias Assessors\" \/>\n<meta property=\"og:description\" content=\"La Direcci\u00f3 General de Tributs analitza en una consulta vinculant de 30 de juny de 2023 si s‘ha de tributar per l‘Impost sobre Successions i Donacions (ISD) a Espanya en rebre una donaci\u00f3 de diners de l‘estranger, quan el donatari resideix en territori espanyol. 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