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A consultant asks whether Andalusian or Catalan regulations apply to inherit money from a Marbella bank account with a Catalan head office. The DGT responds that the regulation of the community where the highest value of Spanish assets is located applies.
Cuestión planteada Si en el caso planteado, la normativa autonómica aplicable es la de la Comunidad Autónoma de Andalucía por radicar en ella la sucursal bancaria (Marbella) o la de la Comunidad Autónoma de Cataluña, sede oficial del Banco de Sabadell.
Para determinar la normativa autonómica aplicable en sucesiones de causantes no residentes, se debe atender al lugar donde se encuentre el mayor valor de los bienes y derechos situados en España. No es relevante el domicilio fiscal, la sede de dirección efectiva o el domicilio social de la entidad depositaria. En este caso, al estar las cuentas en Marbella, corresponde la normativa de Andalucía.
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