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A German resident entity has requested clarification on the taxation of a deed of inheritance acceptance involving assets in Spain. The DGT has determined that the deed is subject to Stamp Duty (ITPAJD) and that gains from real estate are taxable in Spain under Non-Resident Income Tax (IRNR), whereas the bank account is taxable in Germany.
Cuestión planteada - Cómo tributa la escritura de aceptación de herencia.
La escritura de aceptación de herencia queda sujeta al ITPAJD en su modalidad de actos jurídicos documentados al ser inscribible y tener contenido valuable. Respecto a los bienes, la transmisión del inmueble situado en España está sujeta al IRNR en España según el Convenio Hispano-Alemán. La transmisión de la cuenta corriente queda sujeta exclusivamente a imposición en Alemania por aplicación del mismo Convenio.
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