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V2869-14 ·24 October 2014 ·consulta-vinculante Medium impact
Tax

Declarations of succession can be filed in Canary Islands if the deceased was a non-resident and heirs reside there

Heirs resident in the Canary Islands inquire about the tax authority responsible for an inheritance from a non-resident deceased. The DGT states that they may choose to file the declaration in the Canary Islands if there is an agreement among the heirs.

In 5 key points

Lifecycle

2014-10-24PublishedPublished 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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