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V2130-25 ·11 November 2025 ·consulta-vinculante Medium impact
Tax

The Community Autonomous competent for Inheritance Tax is where the deceased had their habitual residence

The DGT responds that territorial competence depends on the deceased's habitual residence at the time of death.

In 6 key points

Lifecycle

2025-11-11PublishedPublished 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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