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V0513-20 3 March 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · residencia habitual

AEAT is the competent authority for ISD when the deceased resides abroad

The question arises as to which administration is responsible for Succession and Gifts Tax when the deceased was a public official resident in France. The DGT determines that, since the deceased did not have habitual residence in any Autonomous Community, the responsibility lies with the State Tax Administration.

The question raised

Question posed: Which Administration is competent to manage the Inheritance and Gift Tax?

The DGT's ruling

For the ISD to correspond to an 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. If the deceased has their habitual residence abroad, the tax collection corresponds to the State Tax Administration Agency.

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