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- Convenios para Evitar la Doble Imposición Internacional: Interpretación, Procedimiento Amistoso y Arbitraje
- Capítulo III. La Interpretaciónd de los Convenios de Doble Imposición. Cuestiones Concretas. Especial Referencia a la Doctrina Administrativa y a la Jurisprudencia Española
Sucesiones y donaciones
Author | Aurora Ribes Ribes |
Profession | Doctora en Derecho. Profesora Ayudante de Derecho Financiero y Tributario. Universidad de Alicante |
VI. SUCESIONES Y DONACIONES
Por lo que al tratamiento hermenéutico de los convenios de doble imposición firmados por España en esta materia concierne, se ha de significar la práctica ausencia de doctrina administrativa y jurisprudencial española, motivada seguramente por la antigüedad de los tratados que, debido a su carácter previo al Modelo de la OCDE en esta sede, revisten escasa virtualidad práctica.
De hecho, la única manifestación reseñable de nuestra Administración en este sentido se concreta en la contestación de la DGT de 12 de febrero de 1990, relativa a la tributación de un depósito bancario en metálico, constituido en España por una persona de nacionalidad sueca que, posteriormente, falleció 208. Con apoyo en el artículo 4 del Convenio de doble imposición celebrado entre España y Suecia de 1963, el citado depósito bancario queda sometido a gravamen por Impuesto sobre las Herencias en el Estado en el que éste se encontrara en la fecha de fallecimiento del causante. No obstante ello, el artículo 7 del mismo instrumento bilateral dispone que, salvo que la persona fallecida súbdita de un Estado contratnte fuese residente en el otro Estado parte desde siete años antes a la fecha de su muerte, cada Estado podrá gravar, conforme a su legislación interna, todos los bienes que según ésta sean susceptibles de ser sometidos a imposición. Bien entendido, empero, que cuando un bien del caudal relicto sea gravado en ambos Estados, pero si se hubieran aplicado los artículos 4 y 5 del Convenio se habría reservado el derecho de imposición a uno sólo de ellos, el otro Estado habrá de imputar en su cuota tributaria el impuesto exigido en el país al que, en principio, hubiera correspondido la imposición exclusiva.
Teniendo en cuenta que el consultante omite concretar el lugar de residencia del causante en la fecha de su...
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