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V2627-22 ·23 December 2022 ·consulta-vinculante Medium impact
Tax

Spanish residents must declare full inheritance received abroad

A Spanish resident with parents in Italy asks whether they must declare an inheritance already taxed in Italy. Hacienda responds that, under personal obligation, they must declare all assets in Spain and apply the international double taxation deduction.

In 6 key points

Lifecycle

2022-12-23PublishedPublished 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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