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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.
Question raised: Taxation of the transaction.
As the deceased is not a resident in any Spanish autonomous community, there is no regional connection and jurisdiction lies with the National Tax Management Office of the AEAT. The heir may opt for the regulations of the autonomous community where they reside if there are no assets in Spain. To avoid double taxation, they may deduct the lesser of: the actual amount paid in Germany or the result of applying the average effective rate of the Spanish ISD to the value of the assets taxed in Germany (Art. 23 LISD). If, upon filing the tax return, the German ISD has not yet been fully paid, the full deduction cannot be reflected; however, once the foreign debt is settled, a rectification of the tax return and a refund of the excess paid may be requested (Art. 120.3 LGT). The six month extension must be requested within the first five months following the death.
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