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A resident in Spain inquired whether funds received from a US-based IRA retirement account following their sister's death are subject to Personal Income Tax (IRPF) or another tax. The Directorate General for Taxes (DGT) ruled that the amount constitutes a taxable event under Inheritance and Gift Tax.
Question raised: Whether the amount received is subject to Personal Income Tax or any other tax.
The amount received constitutes a taxable event for Inheritance and Gift Tax as it is an acquisition of assets by inheritance or succession title. The non-liability of pension plans does not apply because it does not fall within the cases of integration into the Personal Income Tax taxable base provided for in Article 17.2.a) of Law 35/2006. The tax accrues on the day of the death of the deceased.
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