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A Spanish resident asks whether they must file a succession declaration for a legacy and life insurance from a relative resident in France. The DGT states that, under the double taxation treaty, these assets are taxed only in France and no Spanish declaration is required.
Cuestión planteada Aplicación del Convenio de 8 de enero de 1963 entre Francia y España para evitar la doble imposición y que, de acuerdo con el mismo, tanto el legado como los seguros de vida tributen exclusivamente en Francia. En este caso, obligación de presentar la declaración del Impuesto sobre Sucesiones y Donaciones español, a título informativo.
Aunque el residente en España está sujeto por obligación personal, el Convenio con Francia se aplica preferentemente. El dinero legado tributa solo en Francia si los bienes de los que procede estaban allí al fallecer el causante. Los seguros de vida, al ser bienes incorporales, tributan únicamente en el Estado donde el causante era residente (Francia). Si el convenio desplaza la potestad tributaria a Francia, no existe obligación de presentar declaración en España.
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