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V3060-19 30 October 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IS · obligación real

Residents in third countries may apply regional regulations to Inheritance Tax

A resident in Andorra inquired whether they could apply Catalan regulations to inherit assets located there. The Directorate General of Taxes (DGT) ruled that, under the principle of free movement of capital, residents of countries outside the EU/EEA also have the right to apply the regulations of the Autonomous Community where the majority of the assets are located.

The question raised

Question raised: Whether the regional regulations of Catalonia may be applied.

The DGT's ruling

La exclusión de residentes en países terceros de la Disposición Adicional Segunda de la LISD es contraria al Derecho de la UE. Por tanto, los no residentes, independientemente de si residen en la UE, el EEE o un país tercero, tienen derecho a aplicar la normativa de la Comunidad Autónoma donde se ubique el mayor valor de los bienes. En este caso, el heredero puede aplicar la normativa de Cataluña.

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