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V0005-25 ·2 January 2025 ·consulta-vinculante Low impact
Tax

The accrual of tax in acquisitions subject to condition occurs when said limitation ceases to exist

The DGT clarifies that inheritance must be declared after death, but payment obligation arises only when the residency condition is removed.

In 6 key points

How it affects those involved

The heir must declare the inheritance in Spain, but payment only becomes due upon the termination of the residency condition in Italy.

Lifecycle

2025-01-02PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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