Skip to content
V2112-24 ·27 September 2024 ·consulta-vinculante Medium impact
Tax

German deceased's Spanish heir liable for ISD under personal obligation to central AEAT

A Spanish tax resident inheriting assets from a German deceased is liable for Spanish ISD under personal obligation to the central AEAT office. The DGT confirms that a six-month extension may be requested within the first five months, and a deduction for German ISD may be claimed to avoid double taxation, with the self-assessment able to be amended after the foreign tax has been paid.

In 6 key points

Lifecycle

2024-09-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact