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A resident in Catalonia asks which law applies when inheriting from a father residing in Canada with no assets in Spain. The DGT responds that, under the principle of freedom of capital movement, autonomous community law of residence may apply.
Cuestión planteada Tributación en España por la recepción de la herencia en el Impuesto sobre Sucesiones y Donaciones. Aplicación de la normativa estatal o autonómica.
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