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V0613-15 ·18 February 2015 ·consulta-vinculante Medium impact
Tax

Spanish residents can apply their autonomous community's rules for EU residents' inheritances with no assets in Spain

A Spanish resident asks how to tax an inheritance from a relative resident in Germany and whether they can deduct taxes paid there. The DGT clarifies that the tax is due personally in Spain and that the resident may apply the rules of their autonomous community of residence.

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2015-02-18PublishedPublished 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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