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V2900-19 ·21 October 2019 ·consulta-vinculante Medium impact
FISCAL

Must declare foreign inheritance and claim double taxation deduction

A Spanish resident asks whether they must declare an inheritance already taxed in Italy. The DGT responds that, as a resident, they are subject to personal tax liability and can claim the foreign tax paid.

In 6 key points

Lifecycle

2019-10-21PublishedPublished 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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