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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
A query was raised regarding which tax authority should collect Inheritance Tax if a resident of Navarra dies in Madrid after relocating, without having spent most of the previous five years in Madrid. The DGT ruled that the rule of the preceding year must be applied in accordance with the Economic Agreement.
This clarification confirms the application of the 'preceding year' rule for determining tax jurisdiction under the Economic Agreement, providing legal certainty for taxpayers moving between Navarre and Madrid.
The tax team reviews your specific situation.
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