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A Spanish resident heir asks how to tax the assets of her Swedish resident brother. The DGT explains that the Spain-Sweden treaty must be applied to determine the location of assets and the taxing rights of each country.
Cuestión planteada Teniendo en cuenta el convenio de doble imposición y que, actualmente, en Suecia no existe un impuesto que grave las adquisiciones mortis causa, se solicita que se resuelvan las siguientes cuestiones relativas a la tributación en España:
Los inmuebles tributan en el Estado donde estén situados. Los saldos de cuentas corrientes se consideran en España si la sucursal es española, el IBAN indica dicha sucursal y los servicios esenciales se prestan principalmente allí. Las participaciones en fondos de inversión se consideran situadas en España si están en una cuenta de valores de una sucursal española, salvo que estén registradas directamente en la entidad gestora. El contribuyente puede optar por la normativa estatal o la de la Comunidad Autónoma donde se ubique el mayor valor de los bienes en España, pero no podrá cambiar la opción una vez ejercida.
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