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V1256-20 ·5 May 2020 ·consulta-vinculante Medium impact
Tax

Residents in third countries may opt for regional regulations for Inheritance Tax

A US resident inquired about the taxation of shares in Spanish companies received through a trust following their father's death. The DGT clarified that trusts are not recognised and that the beneficiary may choose between state regulations or those of the deceased's Autonomous Community.

In 6 key points

Lifecycle

2020-05-05PublishedPublished 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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