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An heir residing in Germany asks whether Inheritance and Gift Tax should be paid to the State or to the Provincial Council of Bizkaia, given that the deceased resided in Bizkaia and the assets are distributed between Bizkaia and Castilla-León. The DGT rules that competence lies with the Central State Administration.
Cuestión planteada Si la competencia para la exacción del Impuesto corresponde al Estado o a la Diputación Foral de Vizcaya.
Al ser la heredera no residente y no estar la totalidad de los bienes situados en el País Vasco, la exacción corresponde al Estado. No obstante, al ser residente en un Estado miembro de la Unión Europea, la consultante puede optar por aplicar la normativa propia de la Comunidad Autónoma donde residía el causante. Al no tener residencia en una Comunidad Autónoma española, no existe punto de conexión que traslade la competencia a una entidad autonómica.
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