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V0378-14 13 February 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · competencia tributaria

Jurisdiction for Inheritance Tax depends on habitual residence and the five-year residency rule

A query was raised regarding which administration holds jurisdiction for Inheritance Tax when the deceased resided in Valencia for one year and in Álava for the previous four. The DGT ruled that jurisdiction lies with the Autonomous Community of Valencia.

The question raised

Jurisdiction to settle Inheritance and Gift Tax.

The DGT's ruling

To determine jurisdiction between the foral and common territories, reference must first be made to the Economic Agreement Law. In this case, as the foral regulations refer to habitual residence in the Basque Country and Álava at the date of accrual, jurisdiction belongs to the common territory. According to Law 22/2009, the tax arises where the deceased had their habitual residence at the date of accrual, being a resident in the Autonomous Community where they remained for a greater number of days in the previous five years.

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