THE TAXATION OF INHERITANCES AND DONATIONS OF NON-RESIDENTS IN SPAIN.

THE TAXATION OF INHERITANCES AND DONATIONS OF NON-RESIDENTS IN SPAIN.

 

 

With this entry I update three previous ones, in which reference was made through examples, of the path taken from Law 29/1987 of December 18, on Inheritance and Donation Tax to the current situation of inheritance and donation taxation. of non-residents in Spain, which derives from Law 26/2014.

The path from one law to the other goes through the judgment of the Superior Court of Justice of the European Union of September 3, 2014, (Case C-127/12), which considered that the Spanish tax regulations were not adjusted to the community law. inheritance and donations, insofar as it produced situations of discrimination between residents and non-residents.

A.- THE SITUATION IN LAW 29/1987 OF DECEMBER 18

With this regulation, the taxation of non-residents in the inheritance tax depended on different factors, including the residence of the deceased and the residence of the heirs. The residence of the deceased determined the application of Spanish law, but the residence of the heirs could determine which Spanish law was applicable, due to the existence of different regional laws and a state law.

For the heirs, who were residents in Spain, the law of the Autonomous Community was applicable, in which the deceased had his habitual residence, while the heirs who did not have a habitual residence in Spain, regardless of their nationality, applied the State Law.

In the exercise of their powers, most of the Autonomous Communities had made an effort to adapt the inheritance tax laws to the needs of citizens, unlike the state legislator who had left the law practically unchanged since 1987.

Let's give an example of this situation:

In 2013, a deed of partition of the inheritance of a man residing in Lleida, who died leaving a wife and three daughters, and with a patrimony consisting of three houses in the capital and some money savings, was formalized in my Notary.

This seemingly normal situation was clouded because one of the daughters had studied outside of Spain and after a while ended up living in Germany, where she worked and raised her family, while the other two sisters lived in Spain. As usual in my Notary's Office, a tax approach was made of the entire operation, and it turned out that the two sisters who lived in Spain did not have to pay anything, due to inheritance tax, while the other sister who lived in Germany came out to pay a not inconsiderable fee, around 7,600 euros.

Why did this situation occur when all the sisters inherited the same? The reason was that the tax legislation of Catalonia was applied to those who resided in Catalonia and therefore they were entitled to reductions in the tax base of 100,000 euros, with which what they received did not reach the minimum to pay, while to those who resided in Germany, state legislation was applied and they were only entitled to a reduction in the tax base of 15,956.87 euros, which gave them a taxable base of approximately 69,043.13 euros, and on that amount they had to pay approximately 11%, giving rise to the fee that we have said before.

B.- THE JUDGMENT OF THE COURT OF JUSTICE OF THE EUROPEAN UNION, OF SEPTEMBER 3, 2014 (CASE C-127/12).

The Judgment of the Court of Justice of the European Union, of September 3, 2014 (Case C-127/12), touched on the waterline of the taxation of non-residents in Spain, on inheritance and gift taxes, because it considered that the Spanish legislation (the one described in the previous section) was contrary to articles 63 of the TFEU and 40 of the agreement on the European economic area of May 2, 1992, by allowing differences in the tax treatment of donations and successions between successors and donees resident and non-resident in Spain, between deceased residents and non-residents in Spain and between donations and similar provisions on real estate located in Spanish territory or outside it.

With this ruling, the taxation regime by real obligation was eliminated in the case of successions between the deceased resident in Spain and the successor in title of community resident and in the case of donations of real estate in Spain in favor of community resident donees, in the same way that it was considered in accordance with community regulations. the existence of a plurality of tax regimes within the Spanish State, in matters of inheritance and donations.

C.- THE CURRENT SITUATION. LAW 26/2014.

As a consequence of the Judgment of the Court of Justice of the European Union, of September 3, 2014, indicated in the previous section, the Spanish legislator had to face the modification of its own laws on the matter, and we said that there were several options I had from the point of view of legislative policy:

The first was a unification of the national legislation on inheritance and gift tax;

The second was a modification of the norms that regulate the applicable legislation, when we find ourselves in inheritances and donations in which non-residents in Spain may be interested.

And the third was to have regulated the entire state regime for the taxation of inheritances and donations, in a more appropriate way for current times, since it must not be forgotten that the element of discrimination that was the cause of the sentence derives from the total disparity of the existing reductions between state regulations and those of the autonomous communities

Without going into further evaluation, the legislator accepted the second option and through Law 26/2014, as we said at the beginning of this post, established the following rules:

SUCCESSIONS WITH NON-RESIDENT CAUSE

a) In the case of the acquisition of assets and rights by inheritance, legacy or any other succession title, if the deceased had been resident in a Member State of the European Union or the European Economic Area, other than Spain, taxpayers will have the right to the application of its own regulations approved by the Autonomous Community where the greatest value of the assets and rights of the relict estate located in Spain is found. If there is no property or right located in Spain, the regulations of the Autonomous Community in which they reside will be applied to each taxpayer.

INHERITANCES WITH NON-RESIDENT OWNER

b) In the case of the acquisition of assets and rights by inheritance, legacy or any other succession title, if the deceased had been a resident of an Autonomous Community, non-resident taxpayers, who are residents of a Member State of the European Union or of the European Economic Area, will have the right to apply their own regulations approved by said Autonomous Community.

DONATIONS OF REAL ESTATE IN SPAIN IN FAVOR OF NON-RESIDENTS

c) In the case of the acquisition of real estate located in Spain by donation or any other legal transaction free of charge and "intervivos", non-resident taxpayers, who are residents of a Member State of the European Union or the European Economic Area , will have the right to apply their own regulations approved by the Autonomous Community where the aforementioned real estate is located.

DONATIONS OF REAL ESTATE ASSETS OUTSIDE SPAIN IN FAVOR OF RESIDENTS

d) In the case of the acquisition of real estate located in a Member State of the European Union or the European Economic Area, other than Spain, by donation or any other legal transaction free of charge and “inter vivos”, taxpayers residing in Spain They will have the right to apply their own regulations approved by the Autonomous Community in which they reside.

DONATIONS OF MOVABLE PROPERTY IN SPAIN IN FAVOR OF NON-RESIDENTS

e) In the case of the acquisition of movable property located in Spain by donation or any other legal transaction free of charge and "intervivos", non-resident taxpayers, who are residents of a Member State of the European Union or the European Economic Area , will have the right to apply the regulations approved by the Autonomous Community where the aforementioned movable assets have been located for a greater number of days of the immediately preceding five-year period, counted from date to date, ending on the day before the date of accrual of the tax.

CONCEPT OF RESIDENTS

Individuals residing in Spanish territory will be deemed to be resident in the territory of an Autonomous Community when they remain in its territory for a greater number of days of the immediately preceding five-year period, counted from date to date, ending on the day before the accrual.

ADMINISTRATIVE COMPETENCE

Taxpayers, who must comply with their obligations for this tax to the State Tax Administration, will be obliged to present a self-assessment, performing the necessary operations to determine the amount of the tax debt and accompany the document or declaration in which it is contained or verify the taxable event. At the time of presenting their self-assessment, they must pay the resulting tax debt in the place, form and deadlines determined by the regulations by the Minister of Finance and Public Administrations.

And what about Spanish nationals residing in a non-member State of the European Union or the European Economic Area, other than Spain?

In my opinion, this is the great question that remains unresolved and that will end up being the subject of debate in the Constitutional Court, since there continues to be an element of discrimination, not justified among Spanish nationals. Going back to the example from the beginning, if the heiress that we have mentioned, and applying the current law, instead of being a resident in Germany, were in the United States, we would be subject to the same taxation, since this country is not a member of the European Union or of the European Economic Area.

The legislator saved face before the European institutions, but forgot about his own citizens.

After the publication of this entry, the TS judgment of February 19, 2018, declares the judgment of the  Court of Justice of the European Union in Judgment of September 3, 2014. For more information you can consult here

 

Entry updated on November 23, 2015.

 

340 thoughts on “LA FISCALIDAD DE LAS SUCESIONES Y DONACIONES DE LOS NO RESIDENTES EN ESPAÑA.”

  1. Very interesting, I would like, please, that when the court decides whether to condemn Spain or not, I would receive this information through you, although I am a reader of newspapers and tax pads in case I miss this important news for I am in a situation where my mother died in 2011 in Valencia, I live in Andalusia, the Valencian community, which in that year had a bonus 90% for direct relatives, as I was a daughter, met the requirements, but since I was not Registered for the last 5 years, I lost them and being an only child I had to pay a 34% of the inheritance in Andalusia that the amount was 167,000 euros (no comments)

    1. Thank you very much for reading us. You are not the first person to find this information useful. Obviously when we know something, we will publish it

      1. Hello,
        I am a resident of the USA and should pay the tax before September 28. That would mean the payment of more than 20,000 euros that would correspond to the part that my mother saved with a lot of effort and that I keep while I always studied and worked to be independent. I did not want to have to pay that money and I would like to know if including a clause in the inheritance like the one explained above would give me more time before the resolution of the European Court of Justice is issued. On the other hand, it is already almost September 2014 and there is still no resolution, do you know when it is expected? Thank you very much for your help

        1. In answer to your question, it seems that the sentence is about to come out, and we'll see in what terms. In your case, it would have been advisable to request an extension, which can be done before the fifth month, but from what you say, we are out of time. Regarding the issue of the sentence, it seems that an issue is raised with the residents of the European Union, so that the pronouncements that you make would most likely have no effect for you who are a resident of the USA.

          If we had more information we would send it through the web. Greetings and thanks for contacting us.

      2. Hello,
        Thanks for the article. I am Spanish and I am registered at the New Zealand consulate and I have been working there for 7 months. My brother who lives in Latin America will make a donation to Spain of 80,000 euros to buy a property. I used to live in Valencia.
        Should I pay taxes on this donation in Spain?

  2. Hello, I am a resident of Germany and in addition to having to pay inheritance tax in Spain, I just found out that I also have to pay the same tax in Germany due to personal obligation, that is, double taxation. In my case, the amount that I must pay in Spain is 60,000 Eur, since the person who died, although for me it was my mother, is not related to me. It seems very unfair to me! On the one hand, I am discriminated against as a non-resident in Spain and, on the other hand, double taxation is applied to me, I believe that this threatens the free movement of people between the member states. In addition to ruining myself and forcing me to contract a debt to be able to pay the tax in Spain and Germany, which in my case is a fairly large sum of money.

    1. Well, Julia has already released the sentence from Europe and if I'm not mistaken you can make the ISD declaration applying the legislation of the autonomous community where the deceased (the deceased) resided, and with respect to paying in Germany you have to look. the agreement signed between Spain and Germany to avoid double taxation.
      You can get the sentence on the Internet and the application I recommend that this same notary has a note where they explain very well each of the cases in particular yours being from an EU country.

  3. I had to pay in September 2013 more than 3,000,– for NON-RESIDENT IS
    and when leaving the sentence In September 2014 of the CJUE I have requested the return of the tax to
    the National Tax Management Office after more than SIX MONTHS have elapsed.
    I can raise an economic-administrative claim to the Regional or Central Court.
    Atte.
    Signed.MANUEL FRAGUEIRO.

  4. Non-resident German, owner of a property in Spain, dies and his non-resident German son inherits the property in 2012, paying inheritance tax in Catalonia.

    According to the sentence, you can request the return of the extra income. How is the residence reduction calculated?

    You have a recognized disability in Germany, can the disability reduction be applied?

    Thank you.

    1. It is not that there is a specific reduction per residence. What the sentence says is that a certain law can be applied, and in your case, if it were as it appears, the applicable Catalan legislation, you would be entitled to all reductions applicable to the date of death. in 2012, the reduction per child was 275,000 (although we should check the exact date of death). If there was a disability, you would also have the right to apply it. Greetings and thanks for following.

  5. Good morning,
    My father, a French resident, died in Spain in May 2003, leaving behind various community properties in Spain, three apartments in the Valencian Community. My sister and I, residents of France, awarded the assets to ourselves, the assets that were in France and my mother the apartments in Spain, all in writing before a French Notary in 2003. Now my mother wants to register the assets in her name, and we believe that the tax is prescribed but the AEAT has informed us that they have serious doubts about the prescription because the deed granted in France has not been presented before the tax administration in Spain, and therefore the prescription period has not started. It's right? Can we liquidate €0 per prescription and wait for the verification of the Spanish Treasury later?
    Thank you very much for your time and help.
    Greetings

    1. In my understanding the limitation period begins from the death of the deceased. For this reason, the most reasonable thing to do, as you say, would be to present a prescribed self-assessment, and before the possible response of the treasury, which we cannot avoid, appeal. But in my opinion, what they cannot do is not admit self-liquidation, even if it were wrong, although I know that sometimes they do.

  6. Good morning Mr. Prados,
    15 years ago, having only Spanish nationality, I made a will before the Consulate of Hamburg declaring my German partner as heir, now I have just made a will before my German lawyer and I declare my stepson also a German heir, alleging that with this will I annul the previous one. I am Spanish and German and I don't live in Spain, my question is if this is enough or I have to annul the previous will here they tell me that it is enough and I am somewhat undecided. Thank you very much MD. LöfflerM.

    1. In principle, a will is annulled by a later one, unless its validity is declared in some way, which, to tell the truth, is never said. That is to say, I imagine that the first testament will be revoked, but to have a more precise opinion you should see the second.

      Greetings and thanks for following

  7. Hello, what I have read is very interesting. My father recently passed away in Granada. According to Andalusian legislation, you should be exempt from paying the tax if the inheritance is less than 170,000 euros. I am not a resident and for other reasons I do not have Spanish nationality. I am Peruvian and I live in Buenos Aires, so my lawyer explained to me that I had to accept the legislation of the Spanish state, but can I appeal to this resource? I don't know if I can afford said tax

    1. If you are a Peruvian national and resident in Argentina, state legislation applies. It has a reduction of approximately 15000. I don't think you can claim anything, because in your case there is no element of discrimination.

  8. Hello, my father has just passed away and he has left us an apartment in the name of the 3 children in Barcelona. Of the three brothers: one is a resident of Catalonia, another is a resident of Mexico, another is a resident of Austria. Will non-resident siblings have to pay the tax in Catalonia or in Catalonia and in the respective countries?

  9. Dear Mr:
    I am Spanish residing in Qatar. I have a property in Spain but my savings are in accounts abroad. My question is:
    How and where would my children (heirs) pay taxes for the inheritance in the event that I died?
    Is there any difference, advantage or disadvantage, depending on where my savings are deposited?
    Thank you very much and best regards

    1. The answer is very complex, with the data that it gives us, since the residence of the deceased person, the situation of the assets, the residence of the heirs and possible double taxation treaties influence. And also all this will have to be valued at the date of death.

  10. What happens when a Spaniard registered in Spain and therefore with tax domicile in Spain dies and has a child who is an heir and does not reside in European territory. Can the child pay taxes in the autonomous community where his/her deceased father/mother is registered?

    1. b) In the case of the acquisition of assets and rights by inheritance, legacy or any other succession title, if the deceased had been a resident of an Autonomous Community, non-resident taxpayers, who are residents of a Member State of the European Union or of the European Economic Area, will have the right to apply their own regulations approved by said Autonomous Community.

      In your case you will be taxed, I'm afraid, according to the state law scale.

  11. I am a resident of the US and my mother who lives in Madrid has left me a part of the apartment where she lived and money as an inheritance. Here in the US I don't have to pay anything to receive the money or the apartment. What do I have to pay in Spain? Because they are telling me at the bank that between 35 and 40%.
    I would appreciate it if you could give me some direction. All the best,

    1. The amount to be paid depends on the value of the inheritance. That number seems very exaggerated to me. What you must be clear about is that since you are not a community resident, state law will apply to you, in which you have a minimum exemption of approx. 12,500 euros. and a possible bonus of 95% of the value of his mother's habitual residence. Take the matter to a professional and have a calculation made. If you need more complete advice, contact us by email.

  12. We are 3 brothers.
    Our parents died 8 days apart on 6-2015, in Salamanca, being registered there despite being from La Rioja and having all their assets in this community.
    One son lives in Valencia, another in La Rioja and another in Andorra.
    How does the succession affect those who live in Andorra, do they have to pay according to the law of the Community of La Rioja, that of Castilla León or state law? Is the discrimination against non-residents still maintained in terms of inheritance tax? Can you accept judgment C-127-12 of the TJUE to avoid payment until this sentence is final?

    1. b) In the case of the acquisition of assets and rights by inheritance, legacy or any other succession title, if the deceased had been a resident of an Autonomous Community, non-resident taxpayers, who are residents of a Member State of the European Union or of the European Economic Area, will have the right to apply their own regulations approved by said Autonomous Community.

      This would be the legal answer to your question. Therefore, if any heir is not resident in a European Union country, general state legislation would apply, which is much less beneficial than those of the autonomous communities.

  13. Good morning.
    First of all, I want to say that I appreciate the help you give to those of us who have no idea about all these issues (they are very complex) and you find people who tell you different things about the same topic. We are 6 heirs, a brother and 5 nephews (on the part of the deceased mother) we all reside in Barcelona. My Spanish uncle lived in France and had dual nationality, a French notary brings us the inheritance there of everything he has in France.

    We pay taxes to the state of Spain due to my uncle residing abroad, a flat that he has in Catalonia and for which we have already made the 650 inheritance model for each of us.

    The French inheritance is taxed there, including a "la caixa" account that I had in Barcelona, since except for the apartment on Spanish soil, the money is taxed in France, we already know that we do not have double taxation.
    What we want to know is;
    When we receive the money from France (they will give us the documentation of the French tax paid) what will happen?
    Will we have to make another 650 model presenting the one from France at zero cost (due to double taxation) or nothing happens? Why if they told us something for the money we inherited by presenting the documentation of the French tax paid where they told us it would already be? or in the income statement it must be indicated.
    I did not want to go into details but this topic has been very long and difficult due to many other things
    Can you advise me?
    Thank you so much

  14. ALBERTO LORENTE BELDA

    I WANT TO ASK YOU. IN THE CASE OF A DONATION OF A PROPERTY SITUATED IN THE VALENCIA COMMUNITY TO TWO CHILDREN, ONE RESIDENT IN AUSTRIA AND THE OTHER AS RECORDED IN THE DEED RESIDENT IN CHINA. THE DONOR WAS A RESIDENT IN SWITZERLAND. I UNDERSTAND THAT THE REGULATIONS OF THE VALENCIA COMMUNITY CAN BE APPLIED TO THE CHILD RESIDING IN AUSTRIA, BUT THE STATE REGULATION SHOULD INITIALLY BE APPLIED TO THE CHILD RESIDING IN CHINA. THE QUESTION IS: DOES A RESIDENT IN EU TERRITORY BE UNDERSTOOD WHEN HE STAYS IN SAID TERRITORY FOR A GREATER NUMBER OF DAYS IN THE 5-YEAR PERIOD IMMEDIATELY PRIOR TO THE DONATION OR THE FISCAL YEAR IN WHICH THE DONATION OCCURS? THANK YOU

  15. I would like to ask you the following.
    I am an English citizen and resident born in Spain with Spanish parents.
    My parents want to make me a donation of 150,000 euros to an English account.
    I suppose you have to transfer the 150,000 euros to me and that these are not taxed in Spain since I am a non-resident and an English and Spanish citizen.
    Could you please tell me the procedures so that this Spanish money reaches my English account, legally remaining in my name.
    Thank you so much

    1. As the entry says:

      e) In the case of the acquisition of movable property located in Spain by donation or any other legal transaction free of charge and "intervivos", non-resident taxpayers, who are residents of a Member State of the European Union or the European Economic Area , will have the right to apply the regulations approved by the Autonomous Community where the aforementioned movable assets have been located for a greater number of days of the immediately preceding five-year period, counted from date to date, ending on the day before the date of accrual of the tax.

      For this reason, the donation will be adjusted, in my opinion, to the tax regulations of the Autonomous Community of the residence of their parents. A public deed must be made. The issue of the transfer is a purely banking issue, where there should not be any problem, except for the banking regulations themselves. With the deed you will justify the origin of the money.

  16. My sister has passed away, she was single and without descendants, my parents are deceased, we are left with two brothers, in case she has not left me anything in inheritance, I have the right to a tenth, or any other objection
    thank you

  17. Good morning, I am Spanish, residing in Madrid for 8 months, previously I was a resident in Brazil for three years, my father residing in Andalusia wants to make a donation (IBEX35 shares), would the regulations apply to me to pay the gift tax? from Madrid? I have read that it would be where you have resided the most in the last 5 years, how would you pay taxes?

    Thank you so much

    1. I believe that being a resident of Spain, regulations of the Community of your residence would apply. The five years are designed to resolve conflicts of Spanish laws. In any case, this answer is not an opinion. A well-founded opinion can only be done after checking documentation.

  18. Silvina Morales Dragonetti

    Good afternoon and first of all, thank you very much for your time and your response, which I look forward to.
    My father has died in Spain, the Canary Islands being Spanish. The 2 children live and were born in Argentina. I, the eldest, have dual nationality but I only use Spanish to enter Spain, since I live and reside and I am Argentine. My parents died in August 2014 and February 201, both in the Canary Islands, leaving a will with assets in the Canary Islands and in Argentina. Nobody can tell me how I should pay the inheritance tax since I don't live in Spain for the properties located in the Canary Islands, and above all I am concerned about the house that exists in Argentina that I, the eldest daughter, have inherited according to my will, because I must pay it in Spain or No?

    1. For assets in Spain, you should be taxed in Spain, in accordance with the regulations for non-residents. I do not know the Argentine regulations, but the logical thing would be to pay taxes for everything received, regardless of the place and then check if there is a double taxation treaty. But in short, to receive the goods from Spain, you must declare it in Spain.

  19. Good afternoon,

    I'm Polish, I've been working in Barcelona for 4.5 years, my parents live in Poland, they want to make a donation for me to buy a flat in Barcelona. How could I do it to avoid paying a very high tax that I think is 15,30%. In Poland, a donation between father - son is tax free, you just have to do it through a bank transfer and inform the Polish treasury without paying anything. The notary has advised me that they deliver the money to me in Poland (in a Polish bank account) and I make a transfer to my Spanish account, if it is correct what title I put in the transfer, so that the treasury does not make me pay taxes. I thank you in advance for your time and help.

  20. Good afternoon,
    I am a foreigner, but I live in Spain, in Madrid. My mother and her husband (who is not my father but we lived together since I was 5 years old) are not residents, they live in Russia. My sister lives in Castellón.
    7 years ago we bought an apartment, putting 74% for me and my husband, my mother (but mentioning that she is married and acquires for her joint venture with her husband) 25% and 1% for my sister (at that time she was not married, now she is ).
    The question is: can my sister make a donation to my mother as is or does she need to ask her husband's permission? Would I have to pay any tax?
    Can my mother then gift 25+1% in my favor simply with her husband's permission verified by the notary in Russia? What tax should I pay in this case?
    And another thing.
    My mother also bought a flat in Castellón 2 years ago, in her name, but mentioning her husband and that she acquired it for her joint venture. Can you make a donation in my favor in the same way (only with the permission of your husband verified by a Russian notary)? What taxes would we have to pay?

  21. Good afternoon, my husband has inherited a house from a German client of his company who died without any family member who could inherit it, the house has a value of 500,000 euros, I would like to know how much inheritance tax to pay, if it would be here or in Germany, the man died in Germany, which is where he made the will, thank you very much

    1. That succession depends on many factors, we should know if that man was or was not a resident in Spain and the place of the property, and if he left more assets in Germany. But in principle you should pay taxes in Spain.

  22. Good morning,
    I am a US citizen but tax resident in Spain. My father has been depositing me annually in a bank account in the USA amounts known as "gifts", they are donations from parents to exempt children with a limit of 14,000$, all the contributions are in the USA and have been used to have an account in a Investment Entity, that is, I have cash and securities but everything is in the USA. My question is that if Spain should I pay taxes for Donations even if the money and securities are not located in Spain nor are they going to be introduced.
    Thank you so much!

    1. If you are a tax resident in Spain, the obligation you will have is to declare the possession of these assets, but in principle they should not be taxed. In any case, without seeing any type of documentation, I cannot give a deeper opinion.

  23. A Belgian neighbor, naturalized in the USA and his Filipina wife, have their only daughter in London, neither have done residence papers in Spain, Valencian Community, how much should they pay for inheritance taxes? Although the parents live as residents in the house as their habitual residence (more than half a year, between trips).

  24. My brother-in-law habitually residing in the Valencian Community, left in his will that his two daughters, who also reside in the Valencian Community, inherited half of the house, although not in the same city.
    Is it mandatory to deduct the 95% for habitual residence? And if it is less than 100,000 euros, they no longer pay anything? If that were the case, is the tax form still presented to the bank for its stamp?
    Thank you

  25. Good afternoon,
    I am Norwegian, tax resident in Andalusia, and sole heir of my mother, who just passed away as a Norwegian resident. All assets to be inherited are located in Norway.
    Do I have to pay inheritance tax in Spain? All the information I have received on this from other sources has been quite contradictory.
    Thank you so much.

    1. I interpret that all the procedures must be carried out in Norway, and that it will be its law that regulates the succession in all aspects.
      Another thing is that as a consequence of his residence in a member country of the European Union, he cannot be harmed with respect to the treatment of residents in Norway, based on the sentence that we commented on in the entry.

  26. IF I AM NON-RESIDENT, LIVING IN ANDORRA, DO I BELONG TO THE COMMON EUROPEAN AREA OR AM A MEMBER OF THE EUROPEAN UNION, TAKING INTO ACCOUNT THAT THE CURRENCY I USE IS THE EURO?

  27. In the case of succession of a Spaniard residing in Spain by a Spanish heir residing in Switzerland, would it be possible to apply the regional reductions?

  28. I am Swiss, tax resident in Andalusia, and heir to my father, who just passed away as a Swiss resident. All assets to be inherited are located in Switzerland.
    Do I have to pay the inheritance tax in Spain applying the state law with the right to the state reduction of €15,956.87 and the regional reductions up to a maximum of €175,000?

  29. Good afternoon:

    My mother, a resident of Venezuela, who owned assets in Spain (real estate and bank account), has just passed away. The heirs are his two daughters, also residents of Venezuela. Would we have to present the Inheritance Tax in Spain?

    Thank you so much.

  30. Good morning and thanks in advance for the information. My father just passed away and he was a resident in Madrid. I am Spanish but I live in Dubai. I understand that State legislation will be applied to me for the payment of the tax but I have to make a self-assessment and then try to claim for improper income or I can request that the Administration make the tax assessment and when I present the provisional, claim? The idea is to delay the payment of the tax to see if the situation changes for those residing abroad who are not from the EU. Thank you very much and greetings. I don't know if you can request to be liquidated or it is mandatory to make a self-assessment. Thank you very much and best regards

    1. The system is self-liquidation. The first thing you should know is the fee to enter, and from there make decisions. Perhaps you can ask for a fractionation or postponement.

  31. JULITA RODRIGUEZ DIEZ

    Hello, I would like you to advise me, it is an inheritance from a Spanish resident and deceased in Spain who leaves some money in some accounts, one in France and another in Canada, the declaration of heirs is made in Spain, the tax is paid Inheritance in the Autonomous Community where the deceased lived and these accounts have been included. My question is, is the inheritance tax well paid? Should the money have been included or not? and pay inheritance tax in France and Canada?
    To obtain the money, the French bank tells us that we have to pay the non-resident tax and make a declaration of heirs, isn't it worth the one we have made at the Spanish notary and translate it into French and apostillise it at the consulate?
    Thank you very much for the reply

    1. The date of death could influence, because if it is after August 17, 2015 (date of entry into force of the European inheritance regulation), what is called a European inheritance certificate should be obtained, which is the way to prove the condition of heir.

      If it could not be obtained, I believe that the Spanish succession title is valid, without prejudice to the fact that it must be apostilled. In any case, if another title is made in France, it will say the same thing, because the same law will have to be applied. And indeed you will have to make another tax settlement in France, and take into account what the existing double taxation treaty says.

  32. Good morning,

    My mother died. He was a resident of the Basque Country. My sister lives in Paraguay and is domiciled there. Would it be exempt as in the Basque Country up to €400,000 per heir or what legislation should apply?

    If it is another legislation, could you please give me a link?

    Thank you. Greetings.

    1. I forgot to clarify that on the date of her death my sister lived in the Basque Country, but on the date of signing the settlement and distribution she was already living there.

      Thanks for the reply. Greetings.

  33. Good morning, first of all thank you for solving our doubts with the generosity of your knowledge, my case resident in France with residence in Madrid until 3 years ago who received an inheritance in money and real estate from my parents residing in Madrid with part of the heritage In Andalusia, what taxes would I have to pay, and secondly, what taxes would I have to pay to "repatriate" my savings earned and already taxed to the French treasury?
    Thanks greetings

    1. From the data you give me, I suspect that the tax law of Madrid will be applied, which in the case of inheritance between parents and children is almost zero. I don't understand the other question about repatriation.

  34. Hello good morning.
    The question seems to have been deleted.
    My father died in December 2015 and left everything to the 3 brothers. My father and my brothers lived in the Balearic Islands, I in the USA for work reasons, since my company expatriated me and pays social security in Spain.
    My mother remains as usufructuary of the properties.
    Do I have to pay the same taxes as my brothers? What would I have to do? Thank you so much!

  35. Mr. Meadows,

    Congratulations for this magnificent website. I have a question, my wife is Spanish and has lived in Switzerland for 14 years. His father has died with fiscal residence in Madrid. His two brothers residing in Spain.
    From what I understand and given the existing discrimination, you must pay the inheritance tax of 32% while your brothers will pay 0.
    What do you advise in a case like this? Appeal? Request deferrals?
    Greetings,

    1. Your sister will pay taxes by real obligation, and the amount to pay will depend on what you inherit. The best approach is based on specific data, verify that there is and what is the best award formula. Greetings and thanks for your comments.

  36. Mr Meadows,

    In relation to the above and in order to reduce the tax burden, if there is an investment fund in the estate to be inherited, domiciled in Spain, but with assets abroad (shares on foreign stock markets). Could it be considered as exempt movable property?

    Thank you so much

  37. Good afternoon: the case that concerns me is the following; Spanish deceased, non-resident heiress outside the European Union (resides in Colombia); State regulations apply to it, but would this have a reduction due to kinship?
    Thank you

  38. Thanks for the info, this all seems very complex to me, but this is my question. I am a resident of New Zealand, my mother has just passed away and we are five heir children. Possibly three will renounce the inheritance, so there would be two left, me and a brother residing in Spain. To whom should I write, ask, to find out what taxes I must pay if I accept the inheritance? We have a mortgage on a house that we plan to sell as soon as possible, with a value of around 100,000 euros. Thank you so much.

  39. I HAVE TEMPORARY RESIDENCE IN SPAIN. MY SON HAS A SPANISH PASSPORT AND
    I DO NOT RESIDE IN FRANCE, THE PROPERTIES THAT I WANT TO DONATE ARE IN SPAIN MY RESIDENCE IS IN BARCELONA, WHAT TAX MY SON MUST PAY AS A NON-RESIDENT
    BUT HAS DUAL NATIONALITY
    THANKS FOR YOUR COOPERATION

  40. Good morning. I have a house in Valladolid and another in Santander. I have donated the lifetime usufruct to my daughter of the two houses. We are both residents of Valladolid. For the house in Valladolid, 95% of the tax is discounted; On the other hand, for that of Santander, he had to pay €10,000 in September 2015. In application of this CJEU ruling, can you request a refund of the payment in Santander?
    Thanks for your kindness

  41. Good morning: In principle, your effort to help us all with these complicated issues is priceless, for which I thank you from the bottom of my heart.
    My question is this:
    We are three brothers, residents in Madrid for more than 5 years. Our Father is Spanish (although Hindu) and has lived in Hong Kong for more than 14 years.
    Our Father owns assets (real estate and stocks and money) in various countries. Both in Asia, as in India and in Europe (London, Spain, etc).
    The will that he has is made according to the laws of his residence (China; HK), but how should we pay taxes on all assets that are located outside of Europe? Will they be settled according to the regulations of each country where they reside? And then, do we have to declare them all in Spain? and apply the different double taxation agreements? The truth is that we are quite lost, and we would like to be clear about it. Thank you very much for your help,

  42. Good afternoon: Person A, a non-resident in Spain, inherits a property in Galicia from a non-resident cousin B, both residing in Florida, USA.
    Does the succession have double taxation?
    With respect to Spain, the succession is calculated taking into account that it is the IV degree

    1. It can have double taxation, but it will depend on the laws of the country of residence of the taxpayer. In Spain, you will have to present that acquisition, paying taxes by real obligation, which implies the application of state regulations, not regional ones. A cousin is four degree of relationship and group IV in the tax. There are no reductions for kinship and the resulting quota is multiplied by 2.

  43. Dear Mr. Prados:

    I congratulate you for this very interesting website.

    My question is the following: For the self-assessment of the ISD of a non-resident (in this case, a taxpayer of German nationality), until now the files had to be sent to Madrid. Since the entry into force of Law 26/2014, would it be possible to self-assess this tax directly in the Autonomous Community where the property is located?

    Thanks and regards

  44. Lila Martinez Ucha

    Dear Mr. Prados, my great-aunt passed away in Galicia and we are several heirs. I have dual citizenship (Argentina-Spanish) and I currently reside in Bs As. To pay the inheritance tax at the Tax Agency, they have asked me for the NIF, but the Consulate has not been able to process it because I have a Spanish DNI, which I managed when I lived in Spain and it is currently expired. My question is if I can proceed with the 030 form that the Agency asks for to pay with my valid Spanish passport. The Consulate in Buenos Aires does not renew DNI. Thank you very much for any information you can give me. Kind regards

  45. Good morning, I am Spanish by birth but I live in France. Our mother has passed away, we are 3 daughters and we would like to know if we are considered as foreigners and we must obtain a NIE or ask for the NIF with the letter L or what and how to do to be able to inherit from our mother. On the other hand, how to unlock bank accounts. We are unable to have this information accurately. I see that everything I have read is very clear. I hope you could answer my question.
    Thank you so much.

    1. Indeed, they must obtain a Spanish NIF, if they do not have it. The issue of being foreigners is indifferent, what matters is your residence and that of your mother, if it was in Spain, and once we have those data we could be a little more explicit. All the best.

  46. Good morning! First of all thank you for your time and dedication to help us in this way.
    I am Spanish, I live in Catalonia and I have been summoned to collect an inheritance in cash (I did not own any furniture or property) in Austria from a distant relative who died in March 2015. Could you please tell me the steps to follow to settle taxes here or there , where appropriate? Thank you so much! All the best

    1. In principle, you must make a settlement in Spain, on the entire inheritance, due to your condition of resident in Spain. Probably you should carry out another liquidation in Austria for the inherited assets in that country and check if there is some type of agreement to avoid double taxation.

  47. Good afternoon. Thank you for this space to clarify doubts. My question is about the inheritance tax prescription. What are the requirements for prescribing and the term? Are there events that interrupt the limitation period? And in relation to this, when is an inheritance considered tacitly accepted? For example, is paying the community fees for the deceased's home considered tacit acceptance? A brother residing in Madrid, died in 2010 leaving his habitual residence in Madrid as an inheritance to his two brothers residing in the Canary Islands. All three are Spanish, single and all tested each other. The second brother died in December 2013, without having accepted his brother's inheritance, leaving now the last brother, who has not expressly accepted the inheritance of either of the two, but takes care of the expenses of both houses. How can acceptance be resolved now? Thank you very much and greetings!

    1. It is a very extensive question for what we intend with this blog. Tacit acceptance is very easy to occur, but it is independent of the fiscal prescription period, which occurs after 4 years and six months from the death, provided that the prescription has not been interrupted. what sun is produced when

      a) For any action of the Tax Administration, carried out with the formal knowledge of the taxpayer, leading to the recognition, regularization, verification, inspection, assurance and liquidation of all or part of the elements of the tax obligation that proceeds, even if the action is directed initially to a different tax obligation as a consequence of the incorrect declaration of the taxpayer.

      b) For the filing of claims or appeals of any kind, for actions carried out with the formal knowledge of the taxpayer in the course of said claims or appeals, for the referral of both guilt to the criminal jurisdiction or for the filing of a complaint before the Public Prosecutor's Office, as well as by receiving the communication from a court ordering the stoppage of the ongoing administrative procedure.

      c) For any reliable action of the taxpayer leading to the liquidation or self-assessment of the tax debt

      You can also read our blog entry on inheritance deadlines.

      https://www.notarialuisprados.com/los-plazos-de-las-herencias/

  48. Good afternoon,
    First, thank you very much for helping us in these difficult times.
    I am French residing in Spain (Madrid), and my father, Frances, but residing in Morocco, has just passed away. He leaves us goods in Morocco, Spain and France.
    My mother is also French but lived in Morocco.
    My doubt is the following. I understand that I will have to pay taxes in Spain on all the inheritance received-both in Spain and abroad and that my mother will have to pay taxes in Spain only on the assets in Spain.
    In my case, would I have the right to apply the deductions of the autonomous legislation, or does the state type apply to me?
    Thanks and best regards

    1. In principle:

      1. Taxpayers who have their habitual residence in Spain (if applicable) will be required to pay the Tax due to personal obligation, regardless of where the assets or rights that make up the increase in taxable assets are located.
      In other words, it would be taxed in Spain, possibly in the countries where it receives goods, having to check if there are double taxation treaties.

      I believe that state law would apply to him, since his father was not a resident of the EU. But, the subject would have to be studied well. Advise yourself!!!!.
      An answer can only be made in view of all the factors of the succession

  49. I live in England and my brother and I inherited the house from my father. For me, because I live abroad, they withheld the 3% to make sure that I paid the capital increase tax. What is not clear to me is where I have to pay this tax: in Madrid, the city and Community where the sale of the flat took place, or in England. I thought it was in Spain, and it has been confirmed by reading your blog, but I haven't done it yet and now I have doubts about how and where to pay. My brother tried to find out and they told him at the Treasury that this money remains deposited in a tax account that they have opened in my name. In order to recover that money, I have to request it when I make my tax declaration in England, although they also said they would make a declaration for foreigners, and that there will be no problems in recovering it, because between the tax agencies of Spain and the United Kingdom there are protocols cooperation in these cases.

    1. 3% retention is from sale not inheritance. You must enter it in the AEAT, which is the same for all of Spain, and present a tax settlement for the increase in wealth within the deadline. of which it could be the case that they return the withheld and entered.

  50. Pablo Santaolalla Montoya

    Good morning and congratulations on the page. A small question, I have a brother who lives in the USA. Do you know if there is any action in progress in the Constitutional Court to address the situation of discrimination against non-EU residents? Thank you so much.

  51. Good night. I need your guidance. My father, Spanish, died in Venezuela, where he lived, leaving some assets in Galicia. I live in Galicia, my brother in Catalonia and my sister in Venezuela. We have brought a declaration of heirs, apostilled, with the Hague Apostille, as well as the death certificate, apostilled... family book, marriage certificate of my parents, and copies of all our identification documents...
    Some tell us that we must pay taxes in Galicia, others tell us that in Madrid, due to the fact that the father was residing in Venezuela at the time of his death.
    We need to know where we must present the procedures to pay the inheritance tax, in Galicia, or in Madrid?

  52. If I am dissatisfied with the distribution of inheritance, I can in some way make sure that the "interpellatio in iure" is not applied to me.- Thank you / Best regards

  53. Good afternoon.
    I am the beneficiary of an insurance, of a deceased person in Madrid and my residence is located in Galicia.
    Where should I settle the inheritance tax?
    She was Cuban and a resident, for less than 5 years, in Madrid.
    I have just completed 2 years in Galicia.
    Thank you very much in advance.

    1. From what he tells me, I suspect that in Madrid, but in accordance with state law. In any case, there is a lot of information that I do not know and that could influence the final cost, such as your fiscal residence as well as that of the deceased person.

  54. Good evening, and congratulations on your blog. My wife's parents, French residents in France, want to donate money to her. She is French, resident in Catalonia, and we do not know if she should pay taxes for this money in Spain. The donation of this amount from father to daughter is tax free in France. Thank you very much for your help and best regards.

    1. Tax councils are very delicate without seeing documentation. Based on what you tell us, I am inclined to believe that this donation is taxed in Spain, in accordance with the regulations of Catalonia. In any case, this opinion is not an opinion, which could only be considered as such in light of the examination of the specific case.

  55. Good morning,
    Mother who died in 2013 in Spain, resident in Galicia. The heirs are two sons, residents of England. To date, no inheritance tax has been settled. My question is: is the sentence applicable retroactively? Since the date of death is prior to the entry into force of the new law that adapts to the European sentence. Since the result varies a lot, from paying nothing, to paying a considerable amount.

    Thank you very much for your attention

  56. Good afternoon,
    I have doubts regarding donations from abroad. I am Spanish residing in Catalonia, my mother is Brazilian residing in Brazil. I am currently on vacation in Brazil and my mother wants to make me a donation of 220,000 in money.
    -In this case, would state or Catalan law apply?
    - Is there a difference in relation to that if the deposit is made in an account of mine in Brazil or in Spain?
    -In Brazil, the donation, in this case, would be taxed at 5%. Could that be deducted from the tax payable for double taxation?
    -In the event that the donation was from a property in Brazil, which law would be applied?
    Thank you.

  57. Good afternoon and thanks in advance. A Swiss mother wants to donate a property located in Almería to her (also Swiss) daughter. As Switzerland is a third state, state legislation would come into play.

    What taxes should be applied? Non-resident tax or Inheritance and Donation Tax.

    Would there be any tax benefits in the event that the recipients were your four children between the ages of 18 and 22 (non-residents)?

    Would there be any exemptions?

    1. I interpret, and with all the reservations that result from not seeing documentation, that state inheritance and gift tax law would apply and that you are not entitled to any allowance or exemption. In any case, this answer is a mere orientation that does not constitute a professional consultation.
      All the best

  58. I am over 65 years of age and I want to donate my habitual residence in Madrid to my son residing in France, keeping me in usufruct. My question is: Once the Plusvalía, the Inheritance Tax and the Notary have been paid in Spain, would my son have to declare that property in France? and would you have to pay something more in your declaration in France?

  59. Good morning. I am a resident in Spain, in Madrid (with Italian nationality) but Argentine origin. I am in the process of succession in Argentina due to the death of my Argentine parents and I will soon have property title 50% with my Argentine brother. All the paperwork and new titles and corresponding tax payments have been made in Argentina. I wanted to know if I also have to pay here in Spain and if at the State level (as I seem to see and that is very honorable!) or at the Autonomous level. I don't know if this applies as soon as the titles are ready or just when you decide to transfer the money to Spain. Thank you

    1. I believe that you will not have to pay anything in Spain, for inheritance tax, if all the assets were in Argentina. Another thing is that there is some obligation to provide information about assets located abroad or that you must make a declaration of assets if you are a tax resident in Spain.

  60. Good morning and thanks for your help!
    My husband wants to donate the apartment in Tenerife to our 8-year-old son.
    we are russians We have residency in Spain without a work permit for 2 years. We live in Tentrife for a greater number of days in the immediately preceding five-year period (we live here almost all the time). My husband has been registered in Tenerife since 2006. My husband has never submitted a tax return in Spain. The thing is that now there is a discount on ISD in the Canary Islands. What donation tax does my husband have to pay: state or canary? If my husband did not submit a Declaration before, can he take advantage of this bonus? Thank you so much!

    1. This page is not intended to be a practice. From what you tell me, apparently, I think that the regulations of the Canary Islands would apply, but without seeing any documentation, it is very risky to comment. Go directly to the Notary, and ask him all your questions.

  61. Good afternoon, thank you for answering my question, I would like to know if there is any ruling in favor of non-resident heirs who do not live in the European Union. Is there any news, or any demand that has already received a response in this regard?

  62. Hi, good morning, I am a Moroccan resident for a year in Alava (4 years before in Valencia), I just bought a flat for 65,000 Euros in Granada, in a year I am going to donate it to my sister who currently resides in Morocco, Can you do me the favor of estimating the scale that will be applied to me fiscally.

    Kind regards

  63. Good morning,
    I bring up the case of a successor in title who resided in Andorra (since 2012 until his death) but who ordered in his will that the Law of his choice be Catalan for having been a Catalan civil resident for more than 10 years. The heiress (her daughter) also resides in Andorra and the legitimaries (her grandchildren by succession of the son of the deceased, predeceased) reside in Barcelona. The assets to be distributed are real estate in Barcelona and Andorra. Where do you think they should be taxed? I believe that they are all taxed in Madrid in accordance with state law. In the case of the heiress, only for the assets that she receives from Barcelona and in the case of legitimaries, all assets must be taken into account due to personal obligation. You think the same.
    Thank you very much and congratulations on your website.

  64. My parents are Swiss, they lived for 20 years in their own house, as residents in Spain, now they are residents in Switzerland again. We 3 daughters are Swiss, resident in Switzerland. 2 of the daughters would like to keep the house, one does not. What taxes await us in the event of the death of our parents when we inherit the house? What contracts exist between Switzerland and Alicante?

    Thanks for your quick response!!!

  65. Good morning:
    The question is that I receive an inheritance from my father in Spain, but I am a tax resident in Canada although I do not work. If I abide by the regional regulations that leave me exempt from any payment, like my brother, if the State were to claim the amount paid, should our defense be based on the ruling of the European Court of Justice? even if it's not communal. And in the case of claiming the amount, what percentage of the fine would it be?

    1. From what you tell me, you must pay taxes in Spain, in accordance with state regulations. It is not your case that of the community sentence. It is true that there can be an element of discrimination between nationals, but you should fight it in court.

  66. Hello good evening.

    First of all, thank you very much for the help you provide in a selfless way.
    My case is the following. My mother, who was a resident of the Valencian Community, passed away in November 2012. I, with an Aragonese civil residence, had to liquidate the IS according to the common law regime, which was the most burdensome by far, since my brothers did not pay Practically nothing. Now I have learned of this sentence and I would like to know if claims for improper income are being admitted when it comes to Spaniards, residents in Spain, but in a different Autonomous Community, that is, is it worth claiming at this point or is it going to be in valde? I understand that I should claim it before November, so that the 4-year term does not prescribe. Thanks a lot.

    1. The sentence does not affect internal issues, between residents in different communities. That being said, without seeing the documentation, it is impossible to give an opinion. If you want us to give you a more well-founded opinion, we would ask you to see what has been done, and if in our opinion it is in accordance.
      all the best

  67. My mother is a Spanish national residing in the US. I am also a Spanish national and a resident of the USA. Part of your savings are in euros in a bank in Spain in a non-resident account. In the event of my mother's death, would I have to pay inheritance tax for that money in Spain?

    Thank you.

    1. Good afternoon: A man with nationality and residence in Miami USA, has died this year 2016.
      He had properties in Miami (USA) and real estate in Spain. He has left a will, his only heir is a blood cousin. My questions are:
      1. Do you have to pay successions corresponding to the property in Spain, if the property is Spanish?
      2.-4 months have passed since the death and the will is in the process of validation in a Miami court and its subsequent apostillation, this takes time, and more than the 6 months allowed in Spain will pass. Should an extension of inheritance be requested?

  68. Maria José Aerts Paruitte

    Good morning, I am interested in information about an inheritance received:
    I have received an inheritance from my father who lived in Monaco, consisting of the amount of half of the sale of a flat in that country.
    I am a resident of the Valencian Community, as well as a Spanish citizen. And my question is:
    Do I have to pay taxes to the Spanish state for said inheritance when I have already done so in Monaco?
    And once I am clear that I must also pay taxes in Spain, will the regulations of the Valencian Community apply to me in this regard, regardless of whether I pay the Spanish State?

  69. Very good,

    My grandfather passed away 15 years ago and he had an apartment in the Canary Islands valued at approximately 70 thousand euros.
    My grandparents, both foreigners, reside in a country in the European Economic Area and my grandmother continues to reside there. 15 years later, after delivering all the corresponding papers, the apartment will be put in the name of my grandmother as her heir (she keeps that property in her name). My question is how much do you have to pay in inheritance taxes in Spain? I understand that it is mandatory to make the declarations through the State Treasury since both were not residents and Spaniards. Will my grandmother have the right to apply the Canarian regulations that, from 2016, have a bonus of 99% for being a resident and national of an EEA country?

  70. Good afternoon,
    Dear Sir,
    My sister passed away on September 5, 2012 and I paid the inheritance tax on January 3 (model 652 file 00022).
    She lived in France from 2008 until the day of her death. I live in France always.
    I have learned that the sentence of September 3, 2014 issued by the Court of Justice of the European Union condemns the Spanish State for not breaching community regulations, to return the excess paid as a non-resident for the tax indicated above.
    In addition, the Spanish notary did not refer to the Agreement (Document BOE-A-1964-1) to avoid double taxation on personal property and I paid in Spain and France, that agreement says that it must be paid in the country of residence.
    I would like to know what is the procedure to follow to be entitled to a refund of everything paid in excess.
    I thank you in advance and greet you with my most distinguished attention.

  71. Jose Antonio Almoguera

    Person who dies in Tarragona and whose heir (daughter) is a resident of France
    Where do you pay?
    What benefits can be applied?

    Greetings

  72. Good afternoon – At the time of paying the Corporate Tax on the inheritance of my mother, a tax resident in Vizcaya, in accordance with the Economic Agreement, since I am a non-resident (United Kingdom) and the inheritance has assets outside of Basque territory in Valencia, I understand that the Provincial Council is not competent but the Tax Agency.
    When determining the regulations that would be applicable to me to settle the Inheritance Tax in the Tax Agency, I have found that there has been a recent reform of the ISD to adapt the regulations to the sentence 9/3/2014, of the CJUE with the objective expressed to put an end to the discrimination of non-residents in this tax against residents.
    My doubt arises when interpreting in my case the text of the additional provision "own regulations approved by the Autonomous Community where the deceased was a resident" (in the case of my mother, Vizcaya, Basque Country).
    How has the Tax Agency been interpreting these assumptions?
    1) – The Tax Agency must be liquidated in accordance with the foral regulations of Vizcaya or on the contrary
    2) The Tax Agency must be paid in accordance with the ISD base state regulations (progressive rates from 7.5% to 34%) without applying reductions, bonuses, etc. autonomous as it had been doing before the judgment of 3/9/2014, of the TJUE.

  73. Good afternoon
    I am a Spanish resident in Switzerland for more than 20 years. I understand that in the case of inheritance from Spanish parents residing in an Autonomous Community, I would have to pay taxes in Spain, in accordance with state regulations, since Switzerland is not in the EU nor is it part of the European Economic Area. I would like to ask if it is possible to renounce the inheritance in advance. Here in Switzerland it is possible before the will is read, but I don't know if it is equally possible in Spain, and if it is, when should this be done?
    Thank you

    1. To resign, it is only necessary that the death of their parents has occurred. For the rest, it will be taxed in Spain, for the assets that are in Spain, and most likely in accordance with state regulations.

  74. Good afternoon.
    First of all congratulations for the web and for answering the questions.
    My case is that we are two Spanish brothers and residents in Spain (in Andalusia and the Balearic Islands). My father was German. Recently my German uncle, who was married, died. He has bequeathed us a house in Germany and has left his wife as usufructuary until she dies. We have received the letter that deals with inheritances and after deciphering it, it comes in complicated German! That's what it says. That we are heirs to the house but that his wife remains as usufructuary until he dies.
    The question that we have now is whether we should take any administrative action of acceptance or not... in the letter from the German Court it does not say anything.
    In addition, our main concern is trying to get my widowed aunt to put the house up for sale, with our clear permission, so that she can acquire another smaller and more suitable house for her, since right now she does not have significant financial means apart from that house. in question…..how could we do it? Where do we start? We are very lost and we don't know where to start since we don't even have much money to spend on lawyers, etc...
    Thank you very much and I am grateful. All the best.

  75. Hello, I would like to ask a question, my daughter is in London working, she is not registered at the consulate, therefore she is registered with us in Spain, when it comes to inheriting, she has to do it as if she were living with us

  76. Hello. we are 3 brothers, all three born in Cuba, grandchildren of Spaniards. I have Spanish nationality and I have lived in Madrid since 2012. My sister has Spanish nationality and lives in Cuba, and my brother does NOT have Spanish nationality and also lives in Cuba. Our mother's sister, (our aunt), born in Cuba, lived in Spain since 1980 and obtained Permanent Residence, she did not acquire Spanish Nationality because she had American Nationality. Our Aunt passed away on July 21, 2016 and left 2 Life Insurance. In one of them we are beneficiaries his three nephews. I have ID, but my brothers don't. I understand that my two brothers, for the purposes of collecting what corresponds to them from this Life Insurance of which we are beneficiaries, must request NIE and NIF. They cannot come to Spain and they have made a Power of Attorney in my name for the purposes of insurance collection, but how can they request NIE and NIF in Cuba, as appropriate? I would greatly appreciate your response to see if we can clarify. Thank you!!!

  77. Hello.
    How can a foreign taxpayer not residing in Spain request a NIE for the purposes of collecting insurance that has been left by an aunt residing in Spain. He cannot come to Spain, and he has made a Power of Attorney for his sister to collect her part of said insurance, but they require him to have a NIE. What is the procedure in this case? Should I go to the Spanish Consulate in Cuba? What is where you live??? What documents must you present to get a NIE? Please, can you explain it to me... Thank you

  78. Good morning,
    I am Spanish, resident in Switzerland. From what I understand, the inheritance tax for an inheritance of more than EUR 700'000 would be 34%, which is the general tax and not that of the Autonomous Community (which would be Andalusia, where the assets are and where my parents reside). I wanted to know what the donation tax would be for a similar amount.

    1. This page is not a tax office and responding without having all the evidence is very risky. I sense that the difference would be small, because the tax rate would be the same, but the succession has a small exempt minimum, of approximately 12,500 euros, so the tax base may be somewhat less in the succession.

  79. I am a Spaniard residing in Barcelona and my wife and I intend to make a donation to our son residing in Switzerland.
    Is it possible to open an account in a Swiss bank in our name and then, within a reasonable time, make the donation?
    As it is a movable asset located outside of Spain and the beneficiary child residing in Switzerland, I understand that it is not taxed in Spain.
    How long would it be necessary to keep the account open in the Swiss bank before making the donation so as not to incur illegality?

  80. Good morning,
    I am Italian and I am a resident of Madrid. My parents want to donate me a house in Italy, my question is: do I have to pay taxes here in Spain? In Italy I wouldn't pay anything and from what I've seen here there are inheritance/donation fees. Thank you very much in advance

  81. Hi Carlos,

    We are two brothers who inherited from our father who died in March 2014, our father was a resident of the Canary Islands, my brother in the United Kingdom and I in the Canary Islands, specifically in Las Palmas de GC, I wonder if it would be possible to claim what we paid since now pay only a 0.01% and back then I think a 13% or 14%

    Thanks in advance

    Eduardo

  82. Dear Mr. Prados. Thank you for this very enlightening website!
    I am a Spanish resident in Argentina for three years. My father-in-law donated money from his US account to my US account.
    I am going to return to Madrid next year. I imagine that I will have to declare that donation in Spain when my tax residence is there.
    The question is: if I transfer that money to a Spanish bank account, do I have to pay the donation tax that I already paid in the United States?
    Thank you so much for your time and for sharing your knowledge.

    1. The questions you raise are very difficult to answer without looking at the documentation and analyzing all the factors that may influence the correct solution. But from what it says, if you have already paid the donation tax payable according to the place of location of the assets and fiscal residence of the donor and donee, there should not be a new taxation due to the fact that the money enters Spain. If the money is legal, its entry into Spain will be subject to some administrative requirements, which will be different depending on the way in which it is made. And if you do it through bank transfers, the banks themselves will tell you the system to follow.

  83. Having read the questions and answers on the web, first of all I appreciate the willingness of the notary to guide citizens, and secondly, I will try to make mine as simple as possible.

    A relative will inherit in Argentina a part of a family property in that country. When its sale is made, all the corresponding taxes will be paid there. Will you have to declare and pay taxes again in Spain?

    And as for small amounts of money that in the meantime you will be collecting monthly for the rental of that home, (less than 200 euros), do you also have to declare them in Spain? Thanks in advance for your reply.

    1. The answer requires knowing the tax residence of both the deceased and the heir. If everything is settled correctly, there should be no problem bringing the money to Spain, regardless of the fact that you must meet some administrative requirements, derived from money laundering and exchange control legislation.

  84. I need to know, what documentation must be provided along with the self-assessment for non-resident inheritance tax, and that you inherit real estate.
    The documentation must be translated into Spanish.
    You have to ask for a NIE if you don't have a DNI
    Thank you.

  85. The heir relative resides in Spain and has Spanish nationality.
    The property in question is family property in Argentina that two brothers must share. One of them is the one who resides in Spain. I understand that the response received conforms to this complementary description that I am presenting to you. Thank you so much.

  86. Hello,
    Congratulations on the web, it helps us a lot.
    I am Swiss and universal heiress of my aunt in Barcelona. (My mother's sister)
    She passed away in December 2015, she lived the last few years in a residence in Barcelona.
    She has inherited me her only property, a flat.
    My habitual residence is in Switzerland.
    As a niece, do I have any benefits in the ISD reduction?
    Is there a double taxation agreement with Switzerland to avoid double taxation?
    Thanks for

    1. The best thing is that you ask the questions to whom you entrust the execution of your aunt's succession, for which I offer myself. But for my part without seeing any kind of documentation I find it very risky to answer. It could have some reduction (habitual residence...), but I don't know from what you tell me if the requirements to access it are met.
      What does seem is that state law will be applied in Spain, and that there is no treaty with Switzerland.

  87. Rafael Perez Martinez

    Thank you for assisting me. We are three brothers who have inherited from a brother residing in France as well as nephews of other brothers. He owned two properties in France and one in Ibiza. I would like you to guide me on how to inherit and pay taxes, I don't know if in one country or both.

  88. I am a Spaniard residing in Poland, and my question is, what interests me more for a future in the family heritage of my parents in Andalusia, to have residence in Andalusia or to have it in Poland? Or does it matter?

  89. Hello, good morning, I am a US citizen and I live in the US, my Spanish parents died in Galicia and I inherited money and houses, I have to pay taxes in Spain and the US and if that were the case, how much should I pay in Spain?
    The properties have an approximate value of €250,000 and another €200,000 in money.

  90. Hello, my parents are French and they have made me a live donation of about 50,000 euros, I am a resident of Navarra, do I have to pay donation tax?

  91. My father, who lives in Madrid, has passed away and has shares in the United States of the multinational in which he has worked all his life. When processing the inheritance tax, where are the actions that are in the United States taxed? Does the Spanish or American inheritance tax apply or do these actions have to be taxed in both countries?

    1. They are complex answers to answer for a blog, because not having all the precise data could generate confusion. Furthermore, this blog is not a consulting room, but a call for correct advice. If you want, we can make a report in view of the documentation that we believe is necessary. All the best

  92. Hello
    My parents, residents of Alicante, have donated their house to me. We went to the cadastre and they say that since I am not a resident we have to send the deed to Madrid for tax settlement.
    As you say our community governs where to send the deed if it is sent to Valencia or Madrid and which office, there are so many!

    1. What they tell you may be correct, since in essence the taxation depends on your residence. If you are not a community citizen, state legislation applies and therefore you are settled in Madrid, otherwise you should pay taxes in Alicante. If you need help, so that we can manage the tax settlement, do not hesitate to contact us.

  93. A German resident in Spain made an early hereditary succession with a term of 10 years of a Spanish company to his two German children residing in Spain. What taxes would I have to pay?

  94. My father, Spanish, resident in Catalonia, wants to donate me a house he owns in the USA, where I am a citizen and resident. I know that in the USA, it would be considered a gift and taxes are not paid, but in Catalonia? What taxes should my father pay? thanks a lot.

    1. I believe that there is no repercussion for your father in regional taxes. Another thing is that an increase in wealth is revealed in the personal income tax. In any case, this is not an opinion. Without seeing documentation and assessing all the data, much more cannot be specified.

      1. Good afternoon, my father passed away two years ago in the province of León and the tax came out negative. My question is, I have 100,000 euros and I have residence in France, yes. I send to France I would have to declare them there or it is not necessary And they would be taxable
        over there

        Waiting for an answer

        Thank you so much

  95. Good afternoon.
    These days we have just sold a property belonging to my father who died 5 years ago in Argentina, my mother and the 3 children are residents of Spain. Should we pay an inheritance tax in Spain? Where can I get more information on this matter and amount to pay?
    Thank you very much for answering my question.
    a very warm greeting

  96. Good afternoon,

    The deceased on 1/2/2017 has habitual residence in Valencia, the heir son in France, would the applicable regulations be that of the Valencian community? If so, there is zero to pay, the estate is less than €100,000
    And must the tax be presented in Valencia with its Valencia model 650 or must it be presented at the AEAT in Madrid with the state model 650?
    Thank you so much.

  97. My father, a non-resident Spaniard, has a home in Barcelona. He bought it two years ago. He is married as indicated in the deed of sale in community of goods. My mother is a non-resident, of Brazilian nationality, but has a NIE dependent on her husband.
    They are evaluating the possibility of donating the house to their children while they are still alive. We both have Spanish nationality and reside in Spain. This issue is given by my mother's illness.
    1.- Is it better to make a living donation from a non-resident to two residents?
    2.- What would be the best option for our father, Donation or succession?
    3.- Do you have a will in your tax residence, which is Brazil but not in Spain, should you also make a will?

  98. Good night!
    My mother left us her inheritance, I live in Cantabria and I inherited a flat. My two brothers live in France and have inherited money. We presented to the registry on May 29, 2014 all the papers for my brothers to pay the inheritance rights, and they have not yet answered us, I would like to know how long it can take to liquidate it and what tax my brothers would have to pay, if the same as me in cantabria

  99. My brothers are going to inherit €80,000 each and the money is blocked in a bank account.
    And the entire file was sent to Madrid
    Thank you very much and congratulations for your work

  100. Good evening, my father of Spanish nationality, but residing in a Latin American country, wants to make a donation of his properties and bank accounts in the Canary Islands to his children of Spanish nationality but residing in the same Latin American country.
    Apparently the ruling of the European Community court only applies to citizens who receive a gift or inheritance who are residents of the European economic area.
    To date I have not seen any ruling on discrimination in tax matters against citizens who inherit or receive donations and are residents outside the European Economic Area, so I assume that higher taxation continues to be applied to them.
    Would there be any action within the legal framework to reduce the donation tax since it is a considerable sum and difficult to face?
    His children have a broad power of attorney granted by my father and his wife (my mother) to carry out the donation process, but seeing the status of the law, the amount to pay in taxes seems excessive and even more so when looking at the difference with with respect to residents in the European Economic Area.

  101. Good morning,
    The question is as follows: a non-resident (French national) donates a property located in Spain to a Spanish citizen. I understand that IS of the autonomous community of residence of the donee is applied, the question is, is it necessary to withhold 3% of the fiscal value of the property from the donor?

    greetings and thank you very much for your answer

    1. 2. In the case of transfers of real estate located in Spanish territory by taxpayers who act without a permanent establishment, the purchaser will be obliged to withhold and pay 3 percent, or make the payment to the corresponding account, of the agreed consideration, as payment on account of the tax corresponding to those

      In my opinion, if there is no consideration, there should be no withholding. But treat it with the Notary who does the deed.

  102. Mr. Prados, my question is the following
    I live in Andalusia, I am Italian of Argentine origin. My Argentine parents and residents there want to make me a donation of €70,000. Do I have to pay taxes in Spain?
    Thank you so much.

    1. This page is not a clinic. There can only be an opinion after an examination of all the elements. From what you do not say, I suspect that you will have to pay in Spain, and in accordance with the regulations of Andalusia, but please be vigilant, because my answer cannot be taken as a professional opinion, because of what I explained to you before.

  103. Hello, good morning, my husband is Swiss and has lived in Spain for 8 years (Catalonia, Barcelona) fiscally too, his uncle has died in Switzerland and we want to know where we should pay inheritance taxes??? Because we are not from the European community, we have been told that all the procedures have to be done in Switzerland, but what happens when the money is deposited in the Spanish account? do we have to present papers as we have paid in Switzerland??
    There are no clear guidelines regarding this topic, could you please help me.

  104. I live in Galicia. My daughter is a resident of France. I would like to make a donation of money, up to 35,000 Euros. What steps should I follow and what taxation will apply to me?
    Thank you very much, regards

  105. I need information about the Taxation of Inheritance and Gift Tax. This is a tax resident taxpayer in Spain who receives an inheritance of cash in a bank account in Switzerland from his sister (deceased) who lived in Switzerland (non-resident in Spain).
    Thank you so much

  106. My father-in-law of Spanish nationality has just passed away in Spain although he had residence in France. My husband and a brother are registered in Spain with Spanish nationality, but there are 2 brothers residing in France plus a sister who takes care of my mother-in-law who suffers from Alzheimer's disease. The single sister has always lived in the family home. By agreement of his brothers and parents many years ago, he acquired a grandparents' house in Spain which by law belongs to his mother as direct heir, but because he was paying the consumable expenses of the house in France with his own salary, food , water, light etc. – and helping a few with housework, helping with transport on weekends – the 4 male brothers never wanted to protest because it was their mother who wanted to do it that way, although the truth is that it was done behind the backs of the four of them. However, after a while, unfortunately, the two elderly had to be separated due to my mother-in-law's dementia and the sister decided to keep my father-in-law's French retirement pension that she managed, to pay for a caregiver in France for me. mother-in-law, between Monday - Friday, to be able to continue working in addition to having help with the expenses of the younger brother, and also counting on social security aid in France, saying that the three older brothers, from this moment on, would have the responsibility of Her father, paying caregivers day and night (he was physically very ill and blind) could continue in the house in Spain now belonging to his daughter, where normally the two old men used to spend six months of the year before having health problems. The sister did not want in any way to talk about adopting her father here and she kept her passport for being unreliable. So the old man with only a community card ended up here in Spain – without the right to social security except in emergency cases, she sent him the prescribed medicines in France on his last visit to the doctor at the end of 2015. Now we are worried that the sister has been able to Acquire powers in France to do what you want with the inheritance, (the house in France) while my father-in-law was illiterate and the mother-in-law with dementia.

  107. Good afternoon,
    I am a 65-year-old lady of Russian nationality, residing in Tenerife.
    I own an apartment in the town of Los Cristianos, in the Autonomous Community of the Canary Islands and for health reasons I would like to make a DONATION of the respective apartment to my only daughter who lives outside the European Community, that is, in Russia.
    The value of the apartment in the Public Deed is €140,000, but the castastral value is only €43,429.18.
    I would beg you to please tell me how I have to proceed to make said donation, and what type of taxation would apply to me and my daughter.
    The Los Cristianos Tax Agency has told me that such a donation is not the responsibility of the Tenerife Tax Agency and that property donations from Spanish residents to non-residents are made only in Madrid.

  108. Good afternoon: I am a Spaniard residing in Switzerland, so in the event of inheritance, state law would apply to me. What is the scale that applies to inherited assets in Madrid? Thanks in advance for the time you take to answer.

  109. Good evening, I am Javier, a Spanish engineer who had to emigrate to Australia in search of opportunities. I currently reside for more than 4 years there. My parents want to make a donation of about €90,000 to me. I have been reading about the judgment of September 3, 2014 of the European court of justice, and for residents outside the European Union they refer to the conditions of the Spanish state when it comes to tax. My question is quite simple and it would be very helpful to understand how the money that my parents intend to donate to me will be taxed if I currently live in Australia???? and was willing to accept it. Thank you very much in advance

    1. This page is not an online office. Your question may be simple, but there would be a lack of data to give an informed opinion. For responsibility, and not to mislead you, I should not answer if it is not through a professional assignment.
      All the best

  110. In the case of a cash donation from Spanish parents residing in Madrid, to a child resident and taxpayer in France, who wants to use that money to buy a home in France, how should he pay taxes? The money object of the donation is in the form of a bank deposit for more than 5 years.
    Thank you

  111. Good morning Don Luis Prados. I need to know as soon as possible if it is possible because I have already wasted a lot of time trying to figure out this process and nobody seems to know the answer. Otherwise, if I don't find out soon, I will have a lot to lose, for which I would be very grateful if you would be so kind as to answer me. My question is the following: My mother, who turns 80 this year and who never even wants to live in Spain, wants to donate a large amount of money to me as an only child, which is just over €100,000, but we went to a manager and the only thing that has told us is that it is very complicated because there are only two options for this to happen.

    Option N0 1. That my mother make me a business contract in which she obliges me to return it monthly.

    Nº 2 That my mother being English and I Spanish that she (my mother) would have to get a NIE to become a resident here in Spain that she does not want. What she has been able to find out thanks to her bank is that the NID (whatever they call it in England) is exactly the same as our NIE. And the question is why does she need to get the NIE now here in Spain if the only thing my mother wants to do, is it simply to donate said money to me? In other words, a transfer would be made from your bank to my bank here in Spain. We both do the income tax return in your corresponding country, she in England and I in Spain as is normal. I need an answer It's urgent, so I don't mind if it's private. Thanking you in advance for your interest. Thank you. Regards. Diana

  112. Good afternoon Louis,
    I am a tax resident in Germany (Frankfurt). My father wants to make a donation to me and my brother (both my father and brother live in Madrid). His intention is to make this donation taking advantage of the fact that the donation tax in Madrid seems to be only 1%. In my case, by residing in Frankfurt, what would my taxation be?
    Thank you very much in advance for your kind reply.
    Luis

    1. Luis, this page is not a tax office, since responding based on mere statements is very delicate and could generate an error. If you want, we can make a report on the taxation of the operation you intend to carry out, based on the examination of the documentation that we request.

      All the best

  113. The judicial process of succession for a small flat that is the habitual residence of my husband and I is being carried out in Buenos Aires. According to Argentine law, ownership of the property would remain 50 percent for me and 25 percent for each of my daughters. When they should pay taxes since they live in Spain. When the judicial resolution comes out, when the property is sold? Thank you so much

    1. This page is not an online office, adding that I grow the necessary data to be able to answer. We can make a report in view of the documentation that is accurate. All the best

  114. Good afternoon, my (Peruvian) in-laws are selling a property in Peru and they want to give us that money to buy us a house in Madrid. My wife has had tax residence in Madrid since this year, which is when she started working, I have always had tax residence in Madrid. Could we benefit from the inheritance tax bonus in this community? We are married in community property. Thank you very much in advance, greetings

  115. Rosalia of the Church

    Good morning:
    I have found all the information you provide through this page very useful. I would like to know if there is a law firm that is processing a lawsuit against the Spanish state in favor of Spanish citizens residing in countries that do not belong to the European Union, because I would like to consider joining the group of plaintiffs. Thank you in advance for any information you can provide me.

  116. Mike Chris Fuentes

    Thank you very much for this very useful blog. I am a Spanish resident in the UK since 2013 and my sister is an American residing in the USA. Our American mother passed away in October of last year and we have inherited half of a house and some small plots of land in Galicia. What situation would my sister and I be in?

  117. Hello, I have been reading a bit of the questions that you have asked and now I would like to ask one. My father passed away in December 2007. We put everything in the hands of a lawyer, who was already dealing with other matters and we accepted the inheritance and did all the paperwork (three brothers are residents of Aragon and the fourth is a North American national). My mother was the usufructuary of said inheritance and we no longer knew about the matter. Two years ago my mother passed away leaving her part of the inheritance to one of the brothers. This one went to a manager who in theory would fix all the paperwork for him. Two years later we have seen that when we wanted to sell one of the properties, the Spanish brothers had terminated the usufruct that corresponded to us, but my American sister had not done anything to her and now we do not know what we have to do, because said manager does not know none of that part of the paperwork. Could you help me, to know what we have to do and what papers we have to present? She cannot travel to Spain (in her day she left us a power of attorney to sell the properties, but it seems that this does not work for the problem we have). Another question, is there any way that an heir who has accepted the inheritance can get rid of it? Thanks for the help you can give me.

  118. RAFAEL COSTAS GONZALEZ

    Hello: Congratulations for your explanations and comments. If possible I would like to ask you about the following: In February 2017 our father passed away. He lived in Galicia and had Spanish nationality. We inherited 3 brothers. 2 with habitual residence and SWISS nationality. (We are foreigners). And, the rest with habitual residence in Switzerland and dual nationality-Swiss and Spanish. THE GOODS TO BE DISTRIBUTED ARE IN GALICIA
    It would be correct to make and present the Tax return in Galicia where our father died, applying the deductions of that Community for the 3 EQUAL siblings, despite the fact that TWO "are officially FOREIGNERS"
    Thank you so much.

    1. Foreign status is irrelevant. From what he tells us, they must pay taxes in accordance with state legislation. But this answer is not an opinion or opinion that can only be given in view of the examination of the specific case.

      1. My question is the following: I have a friend whose father died in a country not within the European community because he lived there and has a bank account in Spain, so the son, being Spanish, has to receive the money from the account that corresponds to him. What to pay if your father did not pay taxes in your country?

  119. My question is the following: I have a friend whose father died in a country not within the European community because he lived there and has a bank account in Spain, so the son, being Spanish, has to receive the money from the account that corresponds to him. What to pay if your father did not pay taxes in your country?

  120. Hello!…my American father…with the community card in process…I buy a house in Ibiza worth 800,000 euros…and I, his daughter residing in Spain…specifically in Ibiza…I would like to know how much I will have to pay for inheritance tax… thank you so much!

  121. Good morning,

    How can a foreigner, non-resident in Spain, pay the inheritance tax, without having a bank account in Spain? Is it possible to make a transfer from a foreign bank? It is an inheritance from a German citizen, resident in Germany, but holder of bank accounts in Spain.

    Thank you for answering my question and regards

    Maria Cunhal

  122. Manuel Guzman Martin

    Good morning,

    I am an only child, I have dual Spanish and French nationality and I have my habitual and tax residence in France in the Rhone Alpes region.

    My parents currently reside in Andalucia and have several properties located in Andalucia and Madrid as well as savings that they want to pass on to me.

    What is the best way to proceed before the death of my parents to minimize the inheritance and gift tax?

  123. Manuel Guzman Martin

    Good morning,

    I am an only child, I have dual Spanish and French nationality and I have my habitual and tax residence in France in the Rhone Alpes region.

    My parents currently reside in Andalucia and have several properties located in Andalucia and Madrid as well as savings that they want to pass on to me.

    Contact me by email please

    What is the best way to proceed before the death of my parents to minimize the inheritance and gift tax?

  124. I have a daughter working in London, she pays her taxes and is registered for fiscal purposes, but she has not been registered at the consulate, they told her that it was not mandatory to register, but it was recommended in case something happened, she was located, for Therefore, she appears as if she were living with us, registered in Navarra. My question is, if she had to inherit, would she have to pay more to be outside of Spain? And if London no longer belonged to the EU, it would have to pay even more,

    1. In principle, if you are a community resident, there would be no difference. If Brexit comes out and you stop being a community resident, it would be something else, because the state law that is less advantageous would surely apply.

  125. Hello, my husband is self-employed, born in Argentina with an Italian passport 5 and a half months ago, he is a resident of Spain, Tenerife, he currently keeps his job in Argentina and pays taxes there until March 2018, which is the deadline to deregister the Treasury. in Argentina.
    We have bought some properties here to generate income in Tenerife, but for reasons of force majeure we must return to Argentina, the question is whether we should pay taxes here after 6 months and from when that period is considered, and if this does not fall on the double taxation.
    Thank you
    Greetings

    1. This blog is not a consulting room, your question is too complex to answer without any documentary support, at the risk of being able to mislead you. Consult a professional and if you want it to be us we can make a report in view of the necessary documentation.

  126. I am a British national and a permanent resident in Spain:
    being registered in Granada, Andalusia, if I receive a donation of 125,000 GBP in the UK and keep it in the UK, would I have to pay approximately 20% to the Junta de Andalucía? And this, within a month of receiving it?
    What happens if I transfer the money to Spain?

  127. I have a tax resistant daughter in the United States and she wants to donate 100,000 $ to me to buy a house. I, your father, am a resident of Madrid, would I have to pay anything?

  128. Good afternoon, my father-in-law residing in Italy has donated to my wife the 50% of an apartment that he inherited from his other son – my wife's brother. Should my wife pay the Treasury a "withholding" of 3% of the value of the donated?

    1. The question to know is whether the withholding has been made. That should have been done in writing and is done by the acquirer. The donor, having made no prior withholding, must liquidate the possible capital gain as non-resident income tax

    1. In any case, there is only an obligation to withhold in the case of transfers of real estate located in Spanish territory by non-resident income taxpayers who act without the mediation of a permanent establishment, and there is a price or consideration.

  129. Thank you very much for the information.
    I must clarify, however, that the apartment is in Madrid, that my father-in-law resides and has his tax domicile in Italy and my wife has Spanish nationality, is a resident and has his tax domicile in Spain (Madrid)
    What my father-in-law donated to my wife is equal to what he received in inheritance from his other son (50% of the apartment in Madrid) and no withholding was made in the deed.
    Should we have withheld? should we do it now? (only 1 month has passed since the deed) and, finally, will my father-in-law have to file an income statement `despite not having a tax domicile in Spain and there being no benefit in the operation?
    Excuse my insistence, but I am worried that this generous action by my father-in-law will lead to problems for him and/or my wife.
    Thank you very much and I reiterate my apologies

    1. Look at this website, it is not an online office. If they have already made the donation, there must have been the intervention of professionals, who are the ones who should have informed you. Go to them!!!!! . For my opinion without seeing documentation is very delicate, at the risk of being able to mislead you

  130. Good afternoon,

    How can a non-resident taxpayer in Spain pay inheritance and gift tax electronically? Without having a bank account in Spain and paying through the account that you are going to inherit?

    Thanks and best regards

    Maria

  131. Good morning,
    Do you know if there has been an update of the legislation for Spanish nationals, residents in a non-member State of the European Union or the European Economic Area, other than Spain?

    Thank you so much,

  132. Hi, I need some light on this topic. In the event that the deceased is a Spaniard residing in Mexico, upon death he leaves 2 homes located in Spain; in Valencia and Catalonia and money in C/C.
    The heirs are their children residing in the CCAA of Valencia, would the state law apply?
    And if so, what percentage?
    What would be the best way to pay less tax?
    Can you contact me by email please.
    Thank you

  133. Hello, my husband will die on 2/2/2017, he paid 2869 euros for succession I am from Alicante, a non-tax resident habitual to Belgium, now tell me, do you have 100,000 euros free, is that correct? the value of the house, bank everything is less, thanks

  134. two saints joseph manuel

    Hello, I am Spanish tax resident in France I have a house in Alicante, my mother tax resident in France died in 2017 in Alicante she leaves 2 apartments and bank accounts, in Alicante where she lived
    I wanted to know how much I have to pay the treasury for apartments and bank account. The bank account would be 90,000 eur and apartments 125,000 eur.
    thanks for your reply

  135. Good morning,
    My aunt, Spanish, lived in France and when she retired she returned to Spain and has her savings in Spain. While he lived in France, he took out 2 life insurance policies with a French company whose beneficiaries are his Spanish nephews. Where do we have to pay for this insurance? What procedures should we follow?
    Thank you so much.

    1. These questions are very complex to answer, at the risk of misleading you, since I do not have all the precise information. In principle and from what you tell us, you will have to pay taxes in Spain, for the entire inheritance, and possibly in France for life insurance, in accordance with French law. In addition, the double taxation agreement France Spain could be applicable.

      Having said that, I remind you that this question is not a professional opinion or opinion. If you want, we can take care of all the processing of your inheritance or just the tax aspects, and in that case, in view of all the background information, we would give a well-founded opinion.

      All the best

  136. angeles freire perez

    Mr. Padros, good evening.
    I would like to ask you a brief question: Can my daughter renounce her inheritance due to high tri_-
    Spanish State but resides in the US?
    Thank you so much

  137. Hello,
    I am a Spaniard residing in the United States. My mother passed away in Castilla y León, and left each child an apartment and money. What deduction can I take? Would you pay taxes in Spain, in the United States or in both countries? Is there a table to calculate the % that I have to pay?
    Thank you so much

  138. GOOD MORNING I AM VENEZUELAN AND I DO NOT HAVE A SPANISH NATIONALITY, MY GRANDFATHER INHERITED ME A LAND AND A HOUSE, WHAT SHOULD I DO TO TAKE POSSESSION OF IT, AND IF SPANISH LAW ALLOWS ME TO LIVE THERE OR HAVE NATIONALITY BY HAVING A PROPERTY THERE, THANK YOU.

    1. Well, we'll have to see the will. This is the first thing to know who the heirs are, then identify the property, and have the heirs award it to you through a notarial deed. The taxation of the operation depends on various factors that I am unaware of, but above all on the value of the property. On the other hand, being an owner in Spain is not a direct cause to acquire Spanish residence or nationality.

      Greetings, if you need more information, please send us documentation.

  139. Good morning Mr Louis.
    First, thank you for the time you dedicate to this blog, extremely interesting.
    I am French, my wife is Spanish. We are American residents.
    My wife has an apartment in Spain, in the Madrid community, and is considering the possibility of making a donation to her son from a first marriage.
    What would be the applicable legislation in terms of taxation, and what would be the taxation for an approximate market value of €300,000?
    I thank you in advance, and I send you my best regards.

    1. Thank you very much for your compliments. Of all, making a calculation takes work and assessing a series of elements, I do not know. If you want, we can make a report in view of the necessary documentation. All the best

  140. Good morning,
    My parents, non-resident Spaniards who currently live in Switzerland, have donated me a house. I am Spanish and I currently live in Spain. For the donation I had to pay the non-resident tax. They told me that I can request a refund of that tax. The point is that I don't know how to do it and no matter how many questions I ask at the tax agency, each person tells me one thing.

    Thank you very much in advance.

    All the best

    1. It is possible, but it would be necessary to see the terms in which the donation was made. If you want, you can send us the documentation by email, and we will take care of making the request, if it is feasible.

  141. Mr. Padros I am a resident of Spain, my husband and I since 2005 with dual nationality from Argentina and Spain. My daughter received an inheritance and wants to send us a monetary donation to buy a house. We rented in Catalonia and we have lived for 12 years now. the bank that I must pay for the donation, do I have any tax reduction
    'We are over 65 years of age, what documentation is required to complete this, I am also on sick leave and I do not know how it will be resolved with some type of disability until I am discharged, I will not know, this donation for the management of future aid still harms me We are not retired and as a tax this as an autonomous community or state law my daughter also has dual nationality but lives in Argentina, I ask do you have an office in Barcelona thank you

  142. I would like to ask if you live in Andalusia and receive an inheritance from an uncle who lived in the US and had American nationality. If I have already paid inheritance taxes there, I also have to pay here….. How do I pay inheritance tax or capital increase? How many percent would you lose?

  143. HELENA GARCIA DE SAMARIN

    Good morning.
    I am delighted to greet you. My question is the following:
    I am Peruvian by birth, I also have Spanish - Venezuelan nationalities,
    residing in Tenerife. In July 2015, my husband, a Spanish national, resident in Venezuela, passed away, whose DEATH certificate was reported to the Consulate at the time for its corresponding registration in the civil registries. We have two children residing in Valencia. My husband's mother, who lives in Tenerife, 96 years old (she is sick and could die at any moment), is going to leave them a flat, which was intended
    for my husband. When she dies, what procedures are needed to accept that inheritance and if they would have to pay inheritance taxes if the apartment is in Tenerife. On the other hand, due to the terrible situation in Venezuela, I have not been able to travel, I would like to know If I must have any Venezuelan document to accept that inheritance, I only made the Inheritance Declaration at ZERO, because it did not leave ANY ASSETS, for obvious reasons, it does not have an APOSTILLE, nothing is working in Venezuela.
    Lastly, I would like to know if, because I was the wife, I have any rights over that property since my husband did NOT leave any inheritance in Tenerife.
    Thanks in advance
    Atte
    helena garcia

  144. Spanish with residence in the USA. I inherited my mother's house, resident in Madrid, deceased Nov. from '17.
    Do I have to pay approximately 35% of the value of the house as inheritance tax in Spain?
    My sister, a resident of Madrid, only has to pay the 1%?

  145. Hello, I am a Spanish tax resident and a citizen of Belarus. In case of receiving the inheritance from my parents (Belarusian residents), would I have to pay taxes in Spain?

  146. Good morning!
    I am Romanian residing in Spain.
    My father, who lives in Romania, wants to donate money to me.
    I need a fiscal NIE number for him in this case. I went to inform myself at the Tax Agency, but the information lady did not know anything there and she sent me to the police. Although I explained to him that it was not a residence NIE, but rather for a donation process, a fiscal NIE, I understand what it is called.
    Where exactly can this number be requested and is it necessary for him to come here or can I request it myself? Also se6fo.
    You can make a contract between us, which I sent by post to present it to the Treasury.?!

  147. I am French, permanent resident in Andalusia, and I am receiving an inheritance from my mother in France. Where will inheritance taxes be paid? In France or Spain?

    1. In Spain for being a resident here, and on the value of the entire inheritance and in France for the value of those received there. You must take into account that there is a treaty to avoid double taxation. All the best

  148. Good morning.
    I would like to tell you about my case.
    My mother, a resident of the Basque Country, with assets inside and outside the region, passed away a year ago. Six children, of which 3 live outside of Spain, but in the EU.
    My father lives and is going to enjoy the usufruct, so the properties are not going to be distributed. But for the three of us living abroad, they claim €30,000 of inheritance tax (for about €200,000 of valuation of assets to inherit) that would remain in a lying inheritance.
    My elderly father wants to pay this amount, as an advance and in order not to have recharges. I have read a lot on the subject, and my question is: once paid, can I claim it?
    I'll look forward for your answer.
    Sincerely.

  149. Hello good morning.
    I am from Madrid and I have been living and working for 21 years in Bahrain (Tax Haven) being therefore NON-RESIDENT in Spain. Due to the death of my father in Madrid on November 8, 2017, I am called to an inheritance along with another brother who lives in Madrid. From what I have read in some places, since I am not a resident of Spain, I cannot make the settlement in that Community, paying practically 1 % as I am subsidized, as my brother is going to do, but through the State Tax Agency, where I will already have to pay something less than 20,000 euros.
    My question is if there has already been a resolution regarding discrimination and the regulations that come from the EU and which is mentioned above, or if I have to do it in my Community or necessarily in the State Tax Agency.
    Thank you very much in advance

  150. Good morning
    I am a resident of France and in December 2015 my mother died in Galicia; My father is a full heir with usufruct and has helped me pay the inheritance tax (E18,000).
    my individual estate portion is 280,000 and includes houses my father rents and stocks and bonds.
    My doubt is that since everything has been done as if I were residing in Galicia, I don't know how to declare all this in France, since I find that the money that the shares in my name give is managed by my father….to whom I gave a power of attorney, to manage everything.
    the shares in my name give as a profit about 3500 e a year….
    In addition, my father tells me not to say anything in France, since being the owner, the houses do not count, and according to him, the money that the shares give is not much. but I can't even sleep thinking that I may be committing fraud, since here in France I also receive help to pay rent…..I don't know how to unravel all this mess

  151. hello
    I'm sure there's already been this question.

    I am Spanish and I live in Germany. My parents are from Castilla y Leon, but they also live here in Germany.

    They have a bank account in Zamora. Because I am not a resident of Castilla y Leon, I have the same tax-free amount. It seems to me that it is 200,000 euros or does the state law count?

    thank you very much for an answer

    1. Forgive me but I don't understand what you are asking. Anyway, as I insist many times, this page is not an online office. An answer to your question requires assessing issues that I am unaware of. Go to a local notary and they will gladly assist you or if you want to make an