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V2750-20 ·9 September 2020 ·consulta-vinculante Medium impact
Tax

Navarre collects Inheritance and Gift Tax if the deceased had their habitual residence there the previous year

A query was raised regarding whether Inheritance and Gift Tax should be taxed via the state or through Navarre following the death of a person who resided in said Autonomous Community. The DGT rules that it is Navarre's responsibility if the deceased resided there for the majority of days in the year immediately preceding their death.

In 6 key points

Lifecycle

2020-09-09PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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