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

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

 (Consolidation of ownership by extinction of usufruct)
ORIGINATORSUCCESSOR (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:
  • 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: 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 (financing of CC.AA.)

(1) Documents or declarations relating to the extinction of usufructs must be submitted to the same office that was aware of the acts or documents in which they were constituted or established.(Back)

(2) When the usufruct is extinguished, the bare owner must apply the same regulations that he took into consideration when liquidating the dismemberment of the domain. (Back)

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.