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A Spanish tax resident inheriting assets from a German deceased is liable for Spanish ISD under personal obligation to the central AEAT office. The DGT confirms that a six-month extension may be requested within the first five months, and a deduction for German ISD may be claimed to avoid double taxation, with the self-assessment able to be amended after the foreign tax has been paid.
Cuestión planteada Tributación de la operación.
Al ser el causante no residente en ninguna comunidad autónoma española, no existe punto de conexión autonómico y la competencia corresponde a la Oficina Nacional de Gestión Tributaria de la AEAT. La heredera puede optar por la normativa de la comunidad autónoma donde resida si no existen bienes en España. Para evitar la doble imposición puede deducir la menor de: el importe efectivo satisfecho en Alemania o el resultado de aplicar el tipo medio efectivo del ISD español al valor de los bienes gravados en Alemania (art. 23 LISD). Si al presentar la autoliquidación aún no se ha satisfecho íntegramente el ISD alemán, no puede reflejarse la deducción completa, pero una vez liquidada la deuda extranjera cabe instar la rectificación de la autoliquidación y la devolución del exceso ingresado (art. 120.3 LGT). La prórroga de seis meses debe solicitarse dentro de los cinco primeros meses desde el fallecimiento.
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