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V2679-20 2 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IS · impuesto sobre sucesiones y donaciones

Right to apply autonomous succession law for heirs from third countries

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.

The question raised

Taxation in Spain upon receipt of an inheritance under the Inheritance and Gift Tax. Application of state or regional regulations.

The DGT's ruling

The exclusion of third countries in the Second Additional Provision of the LISD is contrary to EU Law. Therefore, residents in non-EU countries are entitled to apply the regulations of the Autonomous Community where the taxpayer resides if there are no assets in Spain. In this case, the regulations of Catalonia shall apply.

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