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V1814-23 ·21 June 2023 ·consulta-vinculante Medium impact
Tax

No obligation to file succession declaration if France's double taxation treaty applies

A Spanish resident asks whether they must file a succession declaration for a legacy and life insurance from a cousin resident in France. The DGT states that, under the double taxation treaty, tax jurisdiction falls on France and no declaration is required in Spain.

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2023-06-21PublishedPublished 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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