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V2750-20 9 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · exacción

Navarre collects Inheritance and Gift Tax if the deceased had their habitual residence there the previous year

A query was raised regarding whether Inheritance and Gift Tax should be taxed via the state or through Navarre following the death of a person who resided in said Autonomous Community. The DGT rules that it is Navarre's responsibility if the deceased resided there for the majority of days in the year immediately preceding their death.

The question raised

Whether taxation should be subject to the Inheritance and Gift Tax of state jurisdiction or that of the Foral Community of Navarre.

The DGT's ruling

According to the Economic Agreement between the State and Navarre, the levy of the ISD belongs to the Foral Community when the taxpayer has their habitual residence in Navarre. To determine habitual residence, the rule of having remained in said territory for the greatest number of days in the year immediately preceding the accrual is applied. If the deceased resided in Navarre from June 2019 and died in March 2020, the competence lies with the Foral Community of Navarre.

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