Table of delimitation of powers and applicable regulations State/Autonomous Communities of Common Regime (Inheritance Tax)
ORIGINATOR | SUCCESSOR (PASSIVE SUBJECT) | COMPETENCE(1) | REGULATIONS(2) |
---|---|---|---|
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: Standard IRFF
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)
(1) The documents or declarations relating to the extinction of usufructs must be presented to the same office that was aware of the acts or documents in which they were constituted or established.(Back)
(2) When the usufruct expires, the bare owner must apply the same regulations that were taken into consideration when liquidating the dismemberment of the domain. (Back)
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.