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V1316-24 5 June 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · impuesto sobre sucesiones y donaciones

Competent Autonomous Community for Inheritance Tax is determined by the deceased's residence during the last five years

A query was raised regarding which Autonomous Community is responsible for collecting Inheritance Tax following the death of a farmer who resided seasonally in Madrid and worked in Ávila. The DGT ruled that jurisdiction depends on the deceased's habitual residence, determined by the duration of stay within the territory.

The question raised

Autonomous Community where the self-assessment for Inheritance and Gift Tax must be filed.

The DGT's ruling

The Autonomous Community competent for Inheritance Tax is that where the deceased had their habitual residence. Habitual residence is determined by the place where the person remained for a greater number of days during the period of the five years immediately preceding the death. The accreditation of such residence is a matter of fact that must be proven through means valid in Law.

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