Table of delimitation of powers and applicable regulations State/Autonomous Communities of Common Regime (Inheritance Tax).
ORIGINATOR | SUCCESSOR (PASSIVE SUBJECT) | COMPETENCE | REGULATIONS |
---|---|---|---|
RESIDENT | RESIDENT | CC. AA. residence of the deceased | CC. AA. residence of the deceased |
RESIDENT | NON-RESIDENT | STATE | Option:
|
NON-RESIDENT |
RESIDENT |
STATE | Option:
|
NON-RESIDENT | NON-RESIDENT | STATE | Option:
|
Residence in Spanish territory: Personal Income Tax Standard
If you are a resident in Spanish territory, residence in a CC. AA is determined by the provisions of art. 28 of Law 22/2009 (CC.AA. financing)
LIFE INSURANCE Taxable event art. 3. c) Law 29/1987 on Inheritance and Donation Tax (Perception of amounts by life insurance beneficiaries) |
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In the case of amounts received by the beneficiaries of life insurance that do not accumulate with the acquisition of other assets or rights “mortis causa”, the jurisdiction corresponds to the State and the applicable regulations are State. |
Regulations and Jurisprudence
- Law 22/2009, of December 18, which regulates the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifies certain tax regulations (art. 32)
- Second Additional Provision of Law 29/1987, of December 18, on Inheritance and Donation Tax.
- CJEU ruling, of September 3, 2014 (case C-127/12)
- Supreme Court: Sentence 550/2018, of February 19, Sentence 1099/2019, of March 21, Sentence 1098/2018, of March 22.