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V0614-15 18 February 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

Spanish residents can apply their autonomous community's rules for EU deceased relatives' inheritances

A Spanish resident asks how to tax an inheritance from a relative in Germany and how to avoid double taxation. The DGT clarifies that the tax is due personally in Spain and that the resident may apply the rules of their autonomous community of residence.

The question raised

Apart from the provisions of the German Tax Authorities, it is inquired what amounts in respect of inheritance tax must be additionally accounted for in Spain, and whether the taxes already paid in Germany may be deducted from these.

The DGT's ruling

Residents in Spain are taxed by personal obligation on all acquired assets, even if the deceased resided abroad. If the deceased resided in the EU or the EEA, the taxpayer may apply the regulations of the Autonomous Community where the highest value of the assets in Spain is located or, if there are no assets in Spain, that of their own residence. Likewise, they are entitled to the deduction for international double taxation.

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