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V2130-25 11 November 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · residencia habitual

The Community Autonomous competent for Inheritance Tax is where the deceased had their habitual residence

The DGT responds that territorial competence depends on the deceased's habitual residence at the time of death.

The question raised

In the event of the death of the aunt, the Autonomous Community that would be competent for the assessment of Inheritance and Gift Tax and the regulations to be applied.

The DGT's ruling

The Autonomous Community competent for the assessment of Inheritance Tax is that where the deceased had their habitual residence on the date of accrual. Habitual residence is determined by the place where the person has remained for the greatest number of days in the five-year period immediately preceding the death. In the event of death, the dwelling is understood to maintain its character as habitual even if the three-year period of continuous residence has not been completed.

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