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V2851-18 ·30 October 2018 ·consulta-vinculante Medium impact
FISCAL

Taxation of non-residents by real obligation and suspension of deadlines in succession disputes

A non-resident inquires about their tax liability after receiving an inheritance and having initiated a judicial claim over the estate. The DGT clarifies that they will be subject to real obligation on Spanish assets and that litigation suspends filing deadlines.

In 6 key points

How it affects those involved

Non-residents facing inheritance claims must consider real obligation taxation on Spanish assets, with filing deadlines suspended during legal proceedings.

Lifecycle

2018-10-30PublishedPublished 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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