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V2869-14 24 October 2014 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · obligación personal

Declarations of succession can be filed in Canary Islands if the deceased was a non-resident and heirs reside there

Heirs resident in the Canary Islands inquire about the tax authority responsible for an inheritance from a non-resident deceased. The DGT states that they may choose to file the declaration in the Canary Islands if there is an agreement among the heirs.

The question raised

To the Administration regarding which authority must be taxed for Inheritance and Gift Tax.

The DGT's ruling

When the deceased does not have habitual residence in Spain, the filing is carried out at the Madrid Tax Delegation. However, if there are heirs with habitual residence in Spain, they may opt to file the declaration at the office corresponding to the territory where any of them has their habitual residence, subject to the prior agreement of the interested parties.

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