Skip to content
V2415-16 ·2 June 2016 ·consulta-vinculante Medium impact
Tax

State Inheritance Tax regulations must apply when inheriting assets from an Andorran resident

Heirs residing in Spain have sought clarification on which regulations apply and where to file tax returns following the death of a grandmother residing in Andorra who left a property in Catalonia. The Directorate General of Taxes (DGT) has ruled that state regulations must be applied and the tax must be filed with the Central State Administration.

In 6 key points

Lifecycle

2016-06-02PublishedPublished 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