If both, beneficiary and deceased, were residents in Spain, the law of the Comunidad Autónoma will be applied to the inheritance tax if the deceased lived in that Comunidad for most of the five years immediately prior to death. If the deceased had lived longer in another Comunidad Autónoma than in that in which he had his or her last residence, within this last five year period, that Comunidad Autónoma’s rule will be applied.
If either the beneficiary or the deceased were a non-resident in Spain, the tax payer can choose to apply the rule of the Comunidad Autónoma where the Spanish resident lived or lives.
In cases where both the beneficiary and the deceased were non-residents, the tax payer can choose the law of the Comunidad Autónoma where the most valuable assets are located.These options for non-residents, are the result of a long process that has evolved in Spanish Law since the European Court of Justice resolution of 3 September 2014 (c-127/12).
VERY IMPORTANTLY Based on the above we can help you to claim a tax refund.
Where to declare
If both the deceased and the beneficiaries, are Spanish residents, the competent tax administration is that of the residence of the deceased.
In all cases involving non-residents, the Agencia Tributaria, Tax Office in Madrid is the competent authority, and the only proceeding to be followed is the so called “autoliquidación”.
“Autoliquidación“ means that the exact amount to be paid is calculated by the tax payer, when all the paper work is presented, the full amount has to be paid at the same time at any of the banks authorised to receive inheritance tax payments. This document, stamped by the bank is the most important one to be presented (if any payment has to be made).
The proceeding is completely online, and requires a digital signature and personal certification. As a «collaborator social» we are officially recognised by the «Agencia Tributaria» to present your Tax declaration.
For non residents it is obligatory to appoint a representative in Spain for tax reasons. If you do not have anyone to receive tax notifications and therefore a representative in Spain, we can do this for you.
