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V0093-23 ·25 January 2023 ·consulta-vinculante Medium impact
Tax

Non-resident heirs may apply Madrid regulations if no assets in Spain

A Madrid resident asks whether she must pay Spanish inheritance tax on her father's estate, a resident in Uruguay, and whether Madrid's tax benefits apply. The DGT replies that taxation is based on personal obligation and that Madrid's rules may apply if the estate assets are located in Madrid, or if there are no assets in Spain, then the resident's own residence rules apply.

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2023-01-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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