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V2851-18 30 October 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Taxation of non-residents by real obligation and suspension of deadlines in succession disputes

A non-resident inquires about their tax liability after receiving an inheritance and having initiated a judicial claim over the estate. The DGT clarifies that they will be subject to real obligation on Spanish assets and that litigation suspends filing deadlines.

The question raised

Taxation of the transaction

The DGT's ruling

The acquisition of assets through inheritance or legacy constitutes the taxable event for the Inheritance and Gift Tax (ISD). As a non-resident, the obligation is real, meaning taxation applies only to assets located, exercisable, or performable in Spain, or life insurance policies with Spanish entities. The tax base is the real value of the acquired portion minus deductible charges and debts. The commencement of litigation regarding the inheritance interrupts the filing deadlines, which resume the day following the final resolution.

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