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V0151-26 ·27 January 2026 ·consulta-vinculante Medium impact
FISCAL

The Autonomous Community with which the deceased had the longest residence in the five years prior to death is responsible for succession tax

The DGT confirms that succession tax liability falls on the Autonomous Community where the deceased had their habitual residence in the five years before death.

In 6 key points

How it affects those involved

The tax responsibility is determined by the deceased's habitual residence over the five years preceding death, not by the place of registration at the time of death.

Lifecycle

2026-01-27PublishedPublished 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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