La determinación de los puntos de conexión en el Impuesto sobre sucesiones y donaciones y la comprobación del domicilio fiscal: análisis de la STSJ de Cataluña 1463/2023, de 24 de abril de 2023 (REC. 2050/2021)

The judgment of the Superior Court of Justice of Catalonia, issued on April 24, 2023, (appeal number 2050/2021), addresses a case that originated from a resolution of the Central Economic-Administrative Tribunal dated March 25, 2021. This Tribunal resolution dismissed the claims filed by the taxpayer regarding the tax assessment of the Inheritance and Gift Tax, specifically concerning their habitual residence. The case primarily focuses on assessing whether the procedure for verifying the fiscal domicile, initiated by the State Tax Agency at the request of the Catalan Tax Agency, was conducted properly. The dispute revolves around the location of the taxpayer's habitual residence, with the taxpayer claiming to reside in the Community of Madrid, while the Catalan Tax Agency argues that their habitual residence is in Catalonia. In addition to this, this commentary also analyses the position and role of the Arbitration Board in relation to conflicts that may arise in the application of the connection points for the relevant ceded taxes ​
​Tots els drets reservats. Reproduït amb autorització de Dykinson