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V0592-21 ·15 March 2021 ·consulta-vinculante Medium impact
Tax

Personal liability tax on inheritance in Spain and foreign payment deductions

A resident in Andalusia asks how to tax an inheritance from Germany and whether payments made abroad can be deducted. The DGT states that personal liability tax must be paid in Spain and that regional community rules may apply.

In 6 key points

How it affects those involved

Residents with foreign inheritances must pay personal liability tax in Spain and may benefit from regional tax rules regarding foreign expenses.

Lifecycle

2021-03-15PublishedPublished 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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