Who Must Pay

Must pay inheritance tax on all the 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)

Can deduct from what should be paid in Spain, any amount that they may have already paid in other countries for the acquisition of the same inherited assets.

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

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.