{"id":955,"date":"2025-10-30T14:00:51","date_gmt":"2025-10-30T13:00:51","guid":{"rendered":"https:\/\/bufetefrau.com\/donaciones\/"},"modified":"2025-11-13T13:11:32","modified_gmt":"2025-11-13T12:11:32","slug":"donaciones","status":"publish","type":"post","link":"https:\/\/bufetefrau.com\/es\/donaciones\/","title":{"rendered":"DONACIONES"},"content":{"rendered":"\n

1. Donaci\u00f3n de bienes inmuebles situados en Espa\u00f1a<\/h3>\n\n

Cuando los donatarios<\/strong> (beneficiarios) son no residentes en Espa\u00f1a<\/strong> pero residentes en un Estado miembro de la UE\/EEE<\/strong>, pueden aplicar la normativa regional<\/strong> de la Comunidad Aut\u00f3noma<\/strong> donde se encuentre el bien donado.<\/p>\n\n

Ejemplo:<\/strong>Un residente espa\u00f1ol dona una propiedad en Mallorca a hijos que viven en Alemania. El Impuesto de Donaciones aplicable seguir\u00e1 la normativa de las Islas Baleares<\/strong>. <\/p>\n\n

2. Donaci\u00f3n de bienes inmuebles situados fuera de Espa\u00f1a<\/h3>\n\n

Si los donatarios son residentes en Espa\u00f1a<\/strong>, pueden aplicar la normativa regional<\/strong> de la Comunidad Aut\u00f3noma<\/strong> donde residan.<\/p>\n\n

Ejemplo:<\/strong>Un no residente dona bienes inmuebles situados en el extranjero a hijos que viven en las Islas Baleares. Estos herederos aplicar\u00e1n la normativa balear del Impuesto de Donaciones<\/strong> al pagar el impuesto. <\/p>\n\n

3. Donaci\u00f3n de bienes inmuebles en Espa\u00f1a realizada a no residentes<\/h3>\n\n

Si los donatarios son no residentes en Espa\u00f1a<\/strong> pero residentes en un pa\u00eds de la UE\/EEE<\/strong>, aplicar\u00e1n la normativa regional<\/strong> de la Comunidad Aut\u00f3noma donde los bienes hayan estado situados durante la mayor parte de los cinco a\u00f1os anteriores a la donaci\u00f3n<\/strong>.<\/p>\n\n

Por qu\u00e9 es importante este cambio<\/h2>\n\n

Antes de esta resoluci\u00f3n, los no residentes tributaban seg\u00fan el sistema estatal<\/strong>, que era significativamente m\u00e1s alto y menos beneficioso que los reg\u00edmenes regionales. Por lo tanto, la reforma ha armonizado la fiscalidad y ha garantizado la igualdad de trato<\/strong> entre los residentes y los no residentes de pa\u00edses de la UE\/EEE. <\/p>\n\n

Para los ciudadanos fuera de la UE\/EEE<\/strong>, sigue aplic\u00e1ndose el r\u00e9gimen estatal<\/strong>, aunque ciertos acuerdos bilaterales o reclamaciones legales a\u00fan pueden permitir desgravaciones parciales.<\/p>\n\n

C\u00f3mo podemos ayudarte<\/h2>\n\n

En Bufete Frau<\/strong>, nuestro equipo de abogados fiscalistas y de sucesiones<\/strong> est\u00e1 especializado en patrimonios internacionales y fiscalidad transfronteriza<\/strong>. Tanto si eres residente como no residente que hereda o dona bienes inmuebles en Espa\u00f1a, te garantizamos que tu caso se gestionar\u00e1 con total seguridad jur\u00eddica y eficiencia fiscal. <\/p>\n\n

\ud83d\udccd P\u00f3nte en contacto con nuestras oficinas en Palma, Puerto Portals, S\u00f3ller o Ibiza:<\/strong>bufetefrau.com\/contact<\/a><\/p>\n\n

Para obtener informaci\u00f3n relacionada, tambi\u00e9n puede leer:\ud83d\udc49 Una nueva normativa europea modifica la ley de sucesiones que afecta a los extranjeros en las Islas Baleares<\/a><\/p>\n\n

\"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

1. Donaci\u00f3n de bienes inmuebles situados en Espa\u00f1a Cuando los donatarios (beneficiarios) son no residentes en Espa\u00f1a pero residentes en un Estado miembro de la UE\/EEE, pueden aplicar la normativa…<\/p>\n","protected":false},"author":2,"featured_media":956,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":{"0":"post-955","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-derecho-fiscal-y-tributario"},"yoast_head":"\nDonaciones<\/title>\n<meta name=\"description\" content=\"Descubre c\u00f3mo se aplica el Impuesto de Sucesiones y Donaciones a los no residentes en Espa\u00f1a. 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