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Table defining the powers and applicable regulations of the State/Autonomous Communities of the Common Regime (Inheritance Tax).

SUCCESSION Taxable event art. 3. a) and c) Law 29/1987 on Inheritance and Gift Tax -

(Acquisition of assets and rights by inheritance, legacy or any other succession title)
ORIGINATORSUCCESSOR (PASSIVE SUBJECT)COMPETENCEREGULATIONS
RESIDENT RESIDENT CC. AA. residence of the deceased CC. AA. residence of the deceased
RESIDENT NON-RESIDENT STATE Option:
  • STATE
  • CC. AA. of residence causing
NON-RESIDENT

RESIDENT

 STATE Option:
  • STATE
  • CC. AA. with the highest value of the assets located in Spain, and if there are no assets in Spain, CC.AA. in which he is a resident
NON-RESIDENT NON-RESIDENT STATE Option:
  • STATE
  • CC. AA. with the highest value of assets located in Spain

Residence in Spanish territory: IRPF 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 (financing of CC.AA.)

 

LIFE INSURANCE Taxable event art. 3. c) Law 29/1987 on the Tax on Inheritances and Donations

(Perception of amounts by beneficiaries of life insurance)

In the case of amounts received by beneficiaries of life insurance policies that are not accumulated to 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, regulating the financing system of the Autonomous Communities of the common regime and Cities with Statute of Autonomy and modifying certain tax regulations (art. 32)
  • Second Additional Provision of Law 29/1987, of December 18, on the Tax on Inheritances and Donations.
  • CJEU judgment of 3 September 2014 (case C-127/12)
  • Supreme Court: Judgment 550/2018, of February 19, Judgment 1099/2019, of March 21, Judgment 1098/2018, of March 22.