Doctrine by topic · DGT Observatory

Intangible Assets: 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 8 rulings · 2016–2025

Current position

Under the Convention with France, intangible assets such as life insurance or shares are taxed exclusively in the State where the deceased was a resident at the time of death. In successions, this shifts the taxing power from Spain to France, which may even exempt the obligation to file a tax return in Spain. Temporary usufruct is valued according to the LISD (Law on Inheritance and Gift Tax) at the moment the condition suspending its effectiveness ceases to exist.

The DGT's position remains constant in the application of the Convention with France to shift the taxation of intangible assets to the State of residence of the deceased. Recent rulings maintain the prevalence of the Convention over the LISD and clarify the nature of other elements such as usufruct or shares.

Turning points

  1. V1814-23

    Clarifies that if the Convention shifts taxation to France, the taxpayer has no obligation to file a tax return in Spain.

Analysis based on 8 of 8 rulings with a stated position. Updated 13 October 2026.

Rulings on this topic

8
V1815-23 21 Jun 2023

No obligation to file succession tax return if double taxation treaty applies

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación personallegatarioseguros sobre la vidadoble imposiciónbienes incorporales LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 2.1
Affects CompanyExpat · Non-residentIndividual
V0348-22 23 Feb 2022

Life insurance tax for French residents governed by double taxation treaty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
seguro de vidaobligación personalobligación realbienes incorporalesdoble imposición LISD — Ley 29/1987 de Sucesiones y Donaciones art. 2.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.c)
Affects CompanyExpat · Non-residentIndividual
V0353-17 10 Feb 2017

Life insurance claim taxed in France under double taxation treaty

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación personalobligación realbienes incorporalescausanteconvenio de doble imposición LISD — Ley 29/1987 de Sucesiones y Donaciones art. 2.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 6
Affects CompanyExpat · Non-residentIndividual

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