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New guides on the latest Spanish tax and immigration developments.
Practical tools for informed decision-making.
An Italian citizen residing in Spain inquires about the tax treatment of an inheritance received from an aunt residing in Italy. The DGT clarifies that the individual is liable for tax in Spain by virtue of personal obligation and explains how to apply regional regulations and the double taxation deduction.
First question raised: How and under what conditions the Inheritance and Gift Tax must be paid in Spain.
Los residentes en España tributan por obligación personal por todos los bienes heredados, independientemente de su ubicación. Si el causante residía en un Estado miembro de la UE distinto de España, el contribuyente puede aplicar la normativa de la Comunidad Autónoma donde se encuentre el mayor valor de los bienes en España o, si no hay bienes en España, la de su propia residencia. La administración competente para el cobro es la estatal si no hay punto de conexión con una Comunidad Autónoma. Es posible deducir en España el impuesto pagado en el extranjero según el artículo 23 de la LISD.
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