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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.
Cuestión planteada ¿Ante qué Administración tributaria tengo que liquidar el Impuesto sobre Sucesiones y Donaciones?
Para que el impuesto corresponda a una Comunidad Autónoma de régimen común, deben cumplirse dos requisitos: que el causahabiente sea residente en España y que el causante tuviera su residencia habitual en dicha Comunidad a la fecha del devengo. La residencia habitual se determina por la permanencia durante el mayor número de días en los cinco años anteriores o, en su defecto, por el principal centro de intereses. Si se cumplen estos requisitos, la liquidación debe presentarse ante la Comunidad Autónoma correspondiente.
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