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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
Se consulta si para resolver conflictos de residencia en el Impuesto sobre Sucesiones y Donaciones (ISD) se deben aplicar los criterios de los Convenios de Doble Imposición (CDI) mediante la remisión a la normativa del IRPF. La DGT responde que la remisión a las normas del IRPF incluye toda su normativa, lo que implica aplicar los convenios para determinar la residencia.
The fiscal team reviews your specific situation.
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