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V0443-16 4 February 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IS · adquisiciones mortis causa

Inheritance tax liability falls to regional authority if heir and decedent reside in Spain

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.

The question raised

Question posed: Whether the self-assessment and payment of the Inheritance and Gift Tax corresponding to the inheritance received upon the death of their father-in-law must be made to the Autonomous Community of Aragon or to the central State Administration.

The DGT's ruling

For the tax to correspond to a common regime Autonomous Community, two requirements must be met: that the taxpayer is a resident in Spain and that the deceased had their habitual residence in an Autonomous Community on the date of accrual. The habitual residence of the deceased is determined by the greatest number of days spent in a Community during the five years prior to the accrual. In this case, as the heir is a resident and the deceased had resided in Aragon since their arrival in Spain, it corresponds to said Community.

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