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V0242-22 ·11 February 2022 ·consulta-vinculante Medium impact
Tax

Non-resident liable under real obligation and subject to Autonomous Community of the causee's rules

A resident heir in Malaysia enquires about the competent authority and valuation of his pre-existing estate following the death of his sister in the Valencian Community. The DGT determines that he must pay taxes to the State Tax Administration Agency and that only his estate located in Spain will be taken into account.

In 6 key points

Lifecycle

2022-02-11PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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