This article is part of our guide Inheritance in Spain with a non-resident, expat or foreigner.
The presentation of the documentation for the settlement and payment of the tax, from a territorial point of view, is subject to the following provisions:
– Inheritance: at the place of habitual residence of the deceased or of any of the heirs if they were resident in Spain. If this is not the case, it must be filed at the Madrid Tax Office.
– Donations: in the case of real estate, it depends on the location of the property and its value. For example, if there are several properties located in different Autonomous Communities, the presentation and settlement of the tax will be in the Autonomous Community where the property with the highest value is located. When the property is located abroad, it must be filed with the Madrid Tax Office. In the case of movable assets, in the place of residence of the donee or, if they are of different value, where the person receiving the asset of greater value resides.
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