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V2676-20 ·2 September 2020 ·consulta-vinculante Medium impact
FISCAL

Possibility of applying regional succession rules for a deceased resident in a third country

A resident in Madrid asks whether their community's succession rules can apply to an inheritance from a deceased person resident in the US with assets there. The DGT responds that, under the principle of capital mobility, the rules of their community of residence may apply.

In 6 key points

How it affects those involved

Residents in Spain may apply their regional succession laws when inheriting from a deceased person residing in a third country, provided the capital mobility principle is respected.

Lifecycle

2020-09-02PublishedPublished 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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