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V2660-15 ·14 September 2015 ·consulta-vinculante Medium impact
Tax

Normativa applies to community where assets are located

A consultant asks whether Andalusian or Catalan regulations apply to inherit money from a Marbella bank account with a Catalan head office. The DGT responds that the regulation of the community where the highest value of Spanish assets is located applies.

In 6 key points

Lifecycle

2015-09-14PublishedPublished 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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