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A Spanish resident asks where a life insurance claim from a French relative's death should be taxed. The DGT states that although Spanish residency creates a personal liability, the Spain-France double taxation treaty prevails and determines that incorporated assets are taxed in the country where the deceased was resident.
Question posed: Where the insurance payout is taxed.
According to the Double Taxation Convention between Spain and France, intangible assets of the estate are subject to taxation in the State where the deceased was a resident at the time of death. Therefore, as the deceased was a resident in France, the insurance payout shall be subject to taxation in said country, with the Convention prevailing over the Spanish Inheritance and Gift Tax Law.
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