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V3055-19 ·29 October 2019 ·consulta-vinculante Medium impact
Tax

Succession agreements are subject to Inheritance and Gift Tax upon death

A query was raised regarding whether a succession agreement entered into by a UK national residing in Spain should be taxed as a mortis causa or an inter vivos transfer. The DGT has determined that these agreements constitute lucrative asset transfers by reason of death.

In 6 key points

Lifecycle

2019-10-29PublishedPublished 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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