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An heir resident in Spain asks whether inheritance tax should be paid to central administration or to the Aragon regional authority, as her maternal grandfather (a foreigner) resided in Aragon. The DGT responds that the Aragon regional authority is responsible, as both the heir and the decedent meet the residence requirements.
Inheritance tax is due to the regional authority where the decedent resided, provided the heir is also resident in Spain.
The tax team reviews your specific situation.
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