Doctrine by topic · DGT Observatory

Territorial Competence: 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 9 rulings · 2014–2026

Current position

Competence to assess Inheritance Tax is determined by the habitual residence of the deceased at the date of accrual. This residence is established by the place where the person has remained for the greatest number of days in the five years prior to death. The status of habitual residence is maintained even if the dwelling is not inhabited at the time of death.

The DGT's position remains stable in determining habitual residence for inheritance, using the criterion of staying for the greatest number of days during the preceding five-year period. No doctrinal changes are observed in this area, but rather a reiteration of the application of residence as the determining factor for territorial competence.

Turning points

  1. V1577-18

    Establishes that habitual residence is determined by the place where the person remains for a greater number of days during the five-year period immediately preceding the accrual.

  2. V2130-25

    Specifies that the dwelling maintains its status as habitual even if it is not inhabited at the time of death.

Analysis based on 8 of 9 rulings with a stated position. Updated 29 September 2026.

Rulings on this topic

9
V0668-26 26 Mar 2026

Tax certificate issuance belongs to the municipal body with explicit authority

SG de Tributos
certificado tributariogestión tributariacompetencia territorialadministración tributariaórgano administrativo RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 70RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 73.1
Affects CompanyExpat · Non-residentIndividual

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