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Enter a reference (BOE-A-2026-...), a regulation, or a topic. 33 results.
DANA damage compensation must be included in inheritance tax base
V0045-26
Inheritances must be declared in the year of death, not acceptance
V2516-25
Co-holding in a bank account does not alone determine ownership for Inheritance Tax
V2064-25
Pure, simple and gratuitous renunciation of an inheritance triggers tax only on beneficiaries
V1786-25
No obligation to file Inheritance Tax until acceptance of inheritance
V1744-25
La DGT se abstiene de resolver sobre bonificaciones autonómicas en sucesiones de bienes de un trust
V1700-25
Civil liability indemnity from unlawful property sale taxed as patrimonial gain
V0914-25
Civil liability compensation taxed as patrimonial gain or loss
V0889-25
Inheritors taxed on perceived accessibility aid
V0430-25
Benefits from a German foundation may be taxed as a gift in the ISD if animus donandi is proven
V0101-25
A loss can be recognised in tax for a non-collected credit after insolvency proceedings end
V1153-23
Non-resident heirs may apply Madrid regulations if no assets in Spain
V0093-23
Partial self-assessment allowed to pay inheritance tax from bank funds
V1150-22
The family business reduction may be maintained if the acquisition value is reinvested in other assets
V2491-21
Personal liability tax on inheritance in Spain and foreign payment deductions
V0592-21
Inheritance tax in Spain for Swedish residents governed by asset location under the Spain-Sweden treaty
V3310-20
Right to apply autonomous succession law for heirs from third countries
V2679-20
Rental income from a leased property after death attributed to heirs
V1240-20
Application of autonomous regulations in succession cases where the deceased resides in a third country
V0417-20
Los residentes en países terceros pueden aplicar la normativa autonómica en el Impuesto sobre Sucesiones
V3060-19
Aplicación de la normativa autonómica en sucesiones para no residentes
V2113-19
Normativa aplicable en el Impuesto sobre Sucesiones para no residentes
V1517-19
Residents in third countries may apply autonomous tax rules
V1256-19
Aplicación de la normativa autonómica en sucesiones de causantes residentes en países terceros
V3193-18
Los residentes en España tributan por herencias extranjeras por obligación personal y pueden optar por la normativa de su Comunidad Autónoma
V2963-18
Non-residents liable for real obligation tax on Spanish property
V3047-17
Application of regional law based on the location of the highest-value assets in Spain
V1345-17
Rental income from inherited property must be taxed in the heir's IRPF upon becoming due
V1009-17
Inheritances in suspense: income attributed to heirs by share
V5436-16
Los residentes en España tributan por obligación personal por herencias de residentes en la UE
V1935-16
Tratamiento fiscal de la herencia de una residente en Francia con bienes en España según el Convenio y la LISD
V0852-16
Normativa applies to community where assets are located
V2660-15
Spanish residents can apply their autonomous community's rules for EU deceased relatives' inheritances
V0614-15
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