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V0424-26 26 February 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Inheritance of Swedish assets from Swedish residents taxed in Sweden

A Swedish citizen planning to reside in Spain asks whether she will be taxed exclusively in Sweden on future inheritance from her parents. The DGT states that, under the Spain-Sweden Double Taxation Agreement, most of the described assets will be taxed in Sweden.

The question raised

Question raised: In view of a future succession, whether the consultant will be taxed exclusively in Sweden.

The DGT's ruling

Real estate is taxed in the State where it is located. Tangible movable property, such as money in current accounts or holdings in investment funds, is taxed where it is effectively located. Shares in companies registered in a State are taxed only in that State, unless they were effectively located in the State of residence of the deceased. Assets not contemplated in Article IV of the Convention are taxed in the State of residence of the deceased.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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