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V0350-17 ·9 February 2017 ·consulta-vinculante Medium impact
Tax

Competent Autonomous Community is determined by the deceased's habitual residence in the five years prior to death

A query was raised regarding which Autonomous Community is responsible for settling Inheritance Tax following the death of an individual who had moved their residence from Barcelona to Castilla-León. The DGT ruled that jurisdiction depends on where the individual resided for the majority of the days during the five-year period preceding their death.

In 6 key points

Lifecycle

2017-02-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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