They must pay inheritance tax on all inherited acquisitions, regardless of whether the deceased was resident in Spain or not and regardless of whether the assets are located in Spain or not (OBLIGACIÓN PERSONAL).

They can deduct from the Spanish inheritance tax duties the lower of the following two amounts: .- The amount paid in a foreign country for inheritance tax over the same acquisition that is taxed in Spain. .-The amount that results from the application of the rate of Spanish inheritance tax to the value of the acquired assets located in a foreign country, which have been taxed under the inheritance tax rules of a foreign country.

They need only pay for the assets that are located in Spain, regardless of whether the deceased was a resident there or not. (OBLIGACION REAL)

They cannot deduct what they may have paid in other countries for the acquisition of the same inherited assets, regardless of whether it is possible or not to request a reimbursement in the other country under that country’s law.

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