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A non-resident heir requested the application of the 99% tax allowance offered by the Community of Madrid, similar to their resident siblings. The Directorate General for Taxes (DGT) clarified that this right only applies if the heir resides within the European Union or the European Economic Area.
Question raised: The applicant requests the application of the same conditions and allowances as those granted to his siblings in the settlement of the Inheritance and Gift Tax (ISD) corresponding to his mother's estate, and requests the refund of the excess amount paid due to the non-application of the 99 percent allowance.
The application of the regulations of the Autonomous Community where the deceased resided only extends to non-resident taxpayers residing in a Member State of the European Union or the European Economic Area. If the heir resides in a third country, state regulations shall apply. For the refund of undue payments, it must be verified that the assessment is not final and that the tax year has not prescribed according to the four-year period established by the General Tax Law.
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