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WHERE TO DECLARE
INHERITANCE TAX
APPLICABLE LAW

Applicable Law

 
  • If the deceased was a resident in Spain, the inheritance tax law of the Comunidad Autónoma where the deceased lived for most of the five years immediately prior to death, will be applied.

    If the deceased had lived longer in another Comunidad Autónoma than that in which they had their last residence, within this last five year period, that Comunidad Autónoma’s rule will be applied.

    If the deceased was a resident in Spain, but for less than five years at the time of death, no Comunidades Autonomas Law will be applicable, BUT Spanish State Law will be applied.

  • If the deceased was a non-resident in Spain, BUT the beneficiary is, the tax payer can choose to apply the rule of the Comunidad Autónoma where the most valuable assets are located, and if there are no assets in Spain, the Law of the Comunidad Autónoma where they live.
  • 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.
  • In all cases where a non resident is involved, either the beneficiary or the deceased, the competent authority is the » Oficina Nacional de Gestión Tributaria» in Madrid, and the proceeding is the so called » Autoliquidación» so the tax payer must calculate and pay inheritance tax by themselves, mainly online.
 
  • We, as «colaboradores Sociales de la Agencia Tributaria» can do the work for you.
Find out when to pay, who pays, how much to pay and how inheritance tax works in Spain.
 
 

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