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V3164-20 22 October 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · adquisiciones mortis causa

Inheritance Tax settlement is due to the Autonomous Community where the deceased had their habitual residence

The inquirer asks which administration is responsible for the settlement of Inheritance and Gift Tax following their mother's death. The DGT responds that, under the common regime, competence lies with the Autonomous Community where the deceased had their habitual residence at the time of accrual, provided that the heir is a resident in Spain.

The question raised

Before which tax Administration must I settle the Inheritance and Gift Tax?

The DGT's ruling

For the tax to correspond to an Autonomous Community under the common regime, two requirements must be met: that the successor is a resident in Spain and that the deceased had their habitual residence in said Community on the date of accrual. Habitual residence is determined by staying for the greatest number of days in the previous five years or, failing that, by the principal center of interests. If these requirements are met, the settlement must be filed before the corresponding Autonomous Community.

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