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An heir resident in Spain asks whether inheritance tax should be paid to central administration or to the Aragon regional authority, as her maternal grandfather (a foreigner) resided in Aragon. The DGT responds that the Aragon regional authority is responsible, as both the heir and the decedent meet the residence requirements.
Cuestión planteada Si la autoliquidación y pago del Impuesto sobre Sucesiones y Donaciones correspondiente a la herencia recibida por el fallecimiento de su suegro debe efectuarse a la Comunidad Autónoma de Aragón o a la Administración central del Estado.
Para que el impuesto corresponda a una Comunidad Autónoma de régimen común, deben concurrir dos requisitos: que el sujeto pasivo sea residente en España y que el causante tuviera su residencia habitual en una Comunidad Autónoma a la fecha del devengo. La residencia habitual del causante se determina por el mayor número de días permanecidos en una comunidad durante los cinco años anteriores al devengo. En este caso, al ser el heredero residente y el causante residente en Aragón, la competencia es de dicha Comunidad Autónoma.
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