What happens with the inheritance of non-residents regarding inheritance tax?

What happens with the inheritance of non-residents regarding inheritance tax?

In this article we are going to outline how the transfer of property due to the death of a relative is taxed in the inheritance of non-residents. It is essential to distinguish whether the deceased is a resident or non-resident of Spain and if they are a resident of the EU or the EEA (European Economic Area— EU+ Iceland, Norway and Liechtenstein).
For any clarification, contact our tax lawyers in Madrid, or if you want us to manage an inheritance, consult our lawyers that specialise in inheritance.
What will you find in this article?
0.1 NON-RESIDENT INHERITANCE: TAXES.
1 A) Deceased Non-resident in Spain (But they’re from the EU or the EEA).
        1.1 1) IF YOU HAVE ASSETS IN SPAIN:
        1.2 2) IF YOU HAVE ASSEST BUT ONLY OUTSIDE OF SPAIN:
2 B) Deceased Non-resident in Spain and outside the EU or the EEA, i.e. a resident of any country worldwide.
        2.1 1) IF YOU HAVE ASSETS IN SPAIN:
        2.2 2) IF YOU HAVE ASSETS BUT ONLY OUTSIDE OF SPAIN
3 C) If the deceased is a resident in any autonomous community of a common regime.
         3.1 1) IF YOU HAVE ASSETS IN SPAIN:
         3.2 2) IF YOU HAVE ASSETS BUT ONLY OUTSIDE SPAIN:
NON-RESIDENT INHERITANCE: TAXES. 
A) Deceased Non-Resident in Spain (i.e. is form the EU or the EEA).
1) IF YOU HAVE ASSETS IN SPAIN:
It must be distinguished whether the heir is from the EU, EEA or from outside it, then:
  • THE HEIR IS NOT A SPANISH RESIDENT:
They pay in Spain for the value of their assets located in Spain, abiding the regulations of the Autonomous Community in which most of their value is located.
  • THE HEIR IS A SPANISH RESIDENT:
They pay in Spain for the value of their assets located worldwide, abiding the regulations of the Autonomous Community in Spain where the highest value of their assets are located.
2) IF YOU HAVE ASSETS ONLY OUTSIDE SPAIN:
  • THE HEIR IS NOT A SPANISH RESIDENT:
They do not pay in Spain.
  • THE HEIR IS A SPANISH RESIDENT:
They pay in Spain for the value of their assets that are located worldwide, abiding the regulations of the Autonomous Community in which their heir lives. And from this being able to deduct what they paid abroad.
B) Deceased Non-resident in Spain, outside the EU or the EEA (resident of any other country worldwide).
1) IF YOU HAVE ASSETS IN SPAIN: 
It must be distinguished whether the heir is from the EU, EEA or another country, then:
  • THE HEIR IS NOT A SPANISH RESIDENT:
They pay in Spain, for the value of the assets in Spain along with abiding to State regulations.
  • THE HEIR IS A SPANISH RESIDENT:
They pay in Spain, for the value of their located worldwide along with abiding to State regulations.
2) IF YOU HAVE ASSETS ONLY OUTSIDE SPAIN:
  • THE HEIR IS NOT A SPANISH RESIDENT:
They do not pay in Spain.
  • THE HEIR IS A SPANISH RESIDENT:
They pay in Spain, for the value of their assets located worldwide. And with the State regulations what they have paid for abroad can be deducted.
C) If the deceased is a resident in any Autonomous Community with a Common Regime.
1) IF YOU HAVE ASSETS IN SPAIN: 
It must be distinguished that:
  • THE HEIR IS NOT A SPANISH RESIDENT:
They pay in Spain, for the value of their assets located in Spain, abiding the State regulations.
  • THE HEIR RESIDES IN THE EU OR THE EEA:
In this case, the regulations of the Autonomous Community (where the deceased resided) may apply
  • THE HEIR IS A SPANISH RESIDENT:
They pay in Spain, for the value of their assets that are located worldwide. And with the regulations of the Autonomous Community (where the deceased resided), they can deduct what they have paid abroad.
2) IF YOU HAVE ASSETS ONLY OUTSIDE SPAIN:
  • HEIR IS NOT A SPANISH RESIDENT:
They do not pay in Spain.
  • HEIR IS A SPANISH RESIDENT:
They pay in Spain, for the value of their assets located worldwide. And with the regulations of the Autonomous Community (where the deceased resided), they can deduct what they have paid abroad.
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