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V0750-25 ·28 April 2025 ·consulta-vinculante Low impact
Tax

The applicable tax rules for Inheritance Tax are those of the deceased's habitual residence community

A taxpayer asks which legislation applies to the inheritance tax following the death of their father, who resided in Madrid after living in the Basque Country. The DGT confirms that Madrid's regulations apply, as Madrid is the deceased's habitual residence.

In 6 key points

How it affects those involved

The tax rules applicable to inheritance tax are determined by the community where the deceased had their habitual residence, not where they previously lived.

Lifecycle

2025-04-28PublishedPublished 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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