{"id":75302,"date":"2025-02-17T16:08:40","date_gmt":"2025-02-17T15:08:40","guid":{"rendered":"https:\/\/www.escura.com\/?p=75302"},"modified":"2025-02-17T16:38:40","modified_gmt":"2025-02-17T15:38:40","slug":"regimen-especial-de-impatriados-en-el-isd","status":"publish","type":"post","link":"https:\/\/www.escura.com\/es\/regimen-especial-de-impatriados-en-el-isd\/","title":{"rendered":"R\u00e9gimen Especial de Impatriados en el ISD"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 fusion-flex-container nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row fusion-flex-align-items-flex-start fusion-flex-content-wrap\" style=\"max-width:104%;margin-left: calc(-4% \/ 2 );margin-right: calc(-4% \/ 2 );\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_3_4 3_4 fusion-flex-column\" style=\"--awb-bg-size:cover;--awb-width-large:75%;--awb-margin-top-large:0px;--awb-spacing-right-large:2.56%;--awb-margin-bottom-large:20px;--awb-spacing-left-large:2.56%;--awb-width-medium:100%;--awb-order-medium:0;--awb-spacing-right-medium:1.92%;--awb-spacing-left-medium:1.92%;--awb-width-small:100%;--awb-order-small:0;--awb-spacing-right-small:1.92%;--awb-spacing-left-small:1.92%;\"><div class=\"fusion-column-wrapper fusion-column-has-shadow fusion-flex-justify-content-space-around fusion-content-layout-column\"><div class=\"fusion-image-element \" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><img decoding=\"async\" width=\"1920\" height=\"600\" alt=\"El c\u00f3mputo del plazo de antelaci\u00f3n incluye el d\u00eda en que se remite la convocatoria, pero no el d\u00eda en que se celebra la junta.\" title=\"CIRCULARES INTERIOR (1)\" src=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1.png\" class=\"img-responsive wp-image-75311\" srcset=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1-200x63.png 200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1-400x125.png 400w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1-600x188.png 600w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1-800x250.png 800w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1-1200x375.png 1200w, https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/CIRCULARES-INTERIOR-1.png 1920w\" sizes=\"(max-width: 1024px) 100vw, (max-width: 850px) 100vw, 1920px\" \/><\/span><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-1\"><p class=\"fusion-responsive-typography-calculated\" style=\"text-align: right;\" data-fontsize=\"34\" data-lineheight=\"47.94px\"><a href=\"https:\/\/www.escura.com\/wp-content\/uploads\/2025\/02\/18-Regimen-Especial-de-Impatriados-en-el-ISD.pdf\">Consultar pdf<\/a><\/p>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:30px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-2\"><h1>Implicaciones Fiscales del R\u00e9gimen Especial de Impatriados en el Impuesto sobre Sucesiones y Donaciones<\/h1>\n<\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"align-self: center;margin-left: auto;margin-right: auto;margin-top:20px;width:100%;\"><\/div><div class=\"fusion-text fusion-text-3\"><p>El pasado 11 de noviembre de 2024 se public\u00f3 la consulta vinculante V2345\/2024 que recuerda que aquellas personas acogidas al r\u00e9gimen especial de impatriados del art\u00edculo 93 de la Ley del IRPF t<strong>ributar\u00e1n por obligaci\u00f3n personal en el Impuesto sobre Sucesiones y Donaciones, lo que implica tributar por todos los bienes recibidos, con independencia del lugar donde se encuentren, en Espa\u00f1a o en el extranjero<\/strong>.<\/p>\n<p>En dicha consulta se plantea el caso de una persona f\u00edsica residente fiscal en Canarias acogida al r\u00e9gimen especial para trabajadores desplazados a territorio espa\u00f1ol que recibe una donaci\u00f3n por parte de un amigo no residente en Espa\u00f1a.<\/p>\n<p>La DGT recuerda que a efectos del Impuesto sobre la Renta de las Perdonas F\u00edsicas, quienes se acogen al r\u00e9gimen especial de impatriados tributan seg\u00fan las normas del Impuesto sobre la Renta de No Residentes, pero no pierden su condici\u00f3n de residentes fiscales en Espa\u00f1a.<\/p>\n<p>Como el Impuesto sobre Sucesiones y Donaciones se aplica por obligaci\u00f3n personal, por ser el donatario residente fiscal en Espa\u00f1a, se tributar\u00e1 por todas las donaciones percibidas, incluyendo aquellos bienes que provengan del extranjero.<\/p>\n<p>Por ello, la persona residente fiscal en Espa\u00f1a deber\u00e1 tributar de acuerdo con la normativa aplicable a la comunidad aut\u00f3noma de residencia habitual del causante por todo lo que reciba, incluyendo los bienes del extranjero.<\/p>\n<p>\u00a9 La presente informaci\u00f3n es propiedad de\u00a0<a href=\"https:\/\/www.escura.com\/es\/\"><strong>Escura<\/strong>,\u00a0<strong>abogados<\/strong>\u00a0y\u00a0<strong>economistas<\/strong><\/a>, quedando prohibida su reproducci\u00f3n sin permiso expreso.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-flex-column\" 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obligaci\u00f3n personal en el Impuesto sobre Sucesiones y Donaciones, lo que implica tributar por todos los bienes recibidos, con independencia del lugar donde se encuentren, en Espa\u00f1a o en el extranjero.\" \/>\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.35-181-91-225.plesk.page\/es\/regimen-especial-de-impatriados-en-el-isd\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9gimen Especial de Impatriados en el ISD\" \/>\n<meta property=\"og:description\" content=\"El pasado 11 de noviembre de 2024 se public\u00f3 la consulta vinculante V2345\/2024 que recuerda que aquellas personas acogidas al r\u00e9gimen especial de impatriados del art\u00edculo 93 de la Ley del IRPF tributar\u00e1n por obligaci\u00f3n personal en el Impuesto sobre Sucesiones y Donaciones, 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