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V1316-24 ·5 June 2024 ·consulta-vinculante Medium impact
Tax

Competent Autonomous Community for Inheritance Tax is determined by the deceased's residence during the last five years

A query was raised regarding which Autonomous Community is responsible for collecting Inheritance Tax following the death of a farmer who resided seasonally in Madrid and worked in Ávila. The DGT ruled that jurisdiction depends on the deceased's habitual residence, determined by the duration of stay within the territory.

In 6 key points

Lifecycle

2024-06-05PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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