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V1577-18 7 June 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · residencia habitual

Inheritance Tax must be filed in the Autonomous Community where the deceased had their habitual residence

A query was raised regarding where Inheritance Tax should be filed when the deceased resided in one autonomous community, but their assets and tax domicile were located in another. The Directorate-General for Taxes (DGT) ruled that territorial jurisdiction belongs to the community where the deceased had their habitual residence.

The question raised

Place of filing for Inheritance and Gift Tax.

The DGT's ruling

Territorial competence for the filing of documents in acquisitions by reason of death corresponds to the territorial office where the deceased had their habitual residence. Habitual residence is determined by the place where the person remains for a greater number of days during the five-year period immediately preceding the accrual. In this case, as the deceased had resided in Seville for 10 years, the tax must be filed in Andalusia.

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