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MEDIUM
FISCAL

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

V2130-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2130-25
Published
11 Nov 2025

Summary

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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