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V0353-17 ·10 February 2017 ·consulta-vinculante Medium impact
Tax

Life insurance claim taxed in France under double taxation treaty

A Spanish resident asks where a life insurance claim from a French relative's death should be taxed. The DGT states that although Spanish residency creates a personal liability, the Spain-France double taxation treaty prevails and determines that incorporated assets are taxed in the country where the deceased was resident.

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2017-02-10PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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