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A resident heir in Malaysia enquires about the competent authority and valuation of his pre-existing estate following the death of his sister in the Valencian Community. The DGT determines that he must pay taxes to the State Tax Administration Agency and that only his estate located in Spain will be taken into account.
Question posed: Valuation of pre-existing assets in the settlement of Inheritance and Gift Tax for assets received as a consequence of the death of their sister.
As the heir is a non-resident, the competent administration is the State Tax Administration Agency by virtue of real obligation. The taxpayer has the right to apply the regulations of the Autonomous Community where the deceased resided, and must apply the full regulations of said community. For the valuation of pre-existing assets, only situated assets and rights that could be exercised or are to be fulfilled within Spanish territory shall be computed.
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