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Mortis Causa Acquisitions: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2016–2026

Current position

Competence to settle Inheritance Tax corresponds to the Autonomous Community where the deceased had their habitual residence on the date of accrual. This residence is determined by the place where the person has remained for the greatest number of days in the five-year period immediately preceding the death. The accreditation of said stay is a question of fact that must be proven through means valid in Law.

The DGT's position remains constant in determining the deceased's habitual residence through the criterion of majority stay in a five-year period. Recent rulings maintain this criterion and add the necessity of proving said stay through means valid in Law.

Turning points

  1. V0151-26

    Establishes that the accreditation of stay to determine habitual residence is a question of fact that must be proven through means valid in Law.

Analysis based on 11 of 11 rulings with a stated position. Updated 28 September 2026.

Rulings on this topic

11
V0687-16 19 Feb 2016

Affinity relationship ends upon death of spouse, resulting in stranger status

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
parentesco por afinidadvínculo matrimonialextinción del parentescogrupo IVextraño LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.aLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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