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V1563-17 ·19 June 2017 ·consulta-vinculante Medium impact
FISCAL

Bank balances and cash inheritance from a Swedish resident taxed in Sweden

A taxpayer asks whether inheritance of bank balances and cash from a Swedish relative is taxable in Spain. The DGT states that, under the Spain-Sweden Double Taxation Convention, the acquisition must be taxed in Sweden under the Inheritance and Gift Tax.

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2017-06-19PublishedPublished 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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