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V0151-26 27 January 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · residencia habitual

The Autonomous Community with which the deceased had the longest residence in the five years prior to death is responsible for succession tax

The DGT confirms that succession tax liability falls on the Autonomous Community where the deceased had their habitual residence in the five years before death.

The question raised

Competent Autonomous Community for the settlement of Inheritance and Gift Tax.

The DGT's ruling

The Autonomous Community competent for Inheritance Tax is that where the deceased had their habitual residence. This residence is determined by the place where they have remained for a greater number of days during the five-year period immediately preceding the date of accrual. The accreditation of such residence is a question of fact that must be proven through means valid in Law.

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