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V0326-22 ·18 February 2022 ·consulta-vinculante Medium impact
Tax

Inheritances are tax-exempt and benefit from international double taxation relief

A Spanish resident asks how to declare an inheritance from a father residing in the Netherlands, where taxes have already been paid. The DGT clarifies that inheritances are not subject to IRPF and that international double taxation relief can be applied.

In 6 key points

How it affects those involved

Inheritances are not subject to Spanish IRPF, and double taxation relief is available for inheritances from foreign residents.

Lifecycle

2022-02-18PublishedPublished 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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