<\/span><\/h4>\n\n\n\nWhen a non-resident individual receives an inheritance or donation in Spain<\/strong>, he\/she is obliged to self-assess the Inheritance and Gift Tax at the Tax Agency.<\/p>\n\n\n\nIt is also applicable to individuals residing in Spain if the deceased was a non-resident or receives a property located abroad.<\/strong><\/p>\n\n\n\nThe national administration of this tax is carried out by the National Tax Management Office<\/strong>, a body of the Tax Agency.<\/p>\n\n\n\nIn the case of the tax pertaining to Ceuta and Melilla, the management will correspond to the respective Delegation of the Tax Agency.<\/p>\n\n\n\n
<\/span>Application of regional or state inheritance tax rules for non-residents<\/span><\/h4>\n\n\n\nInheritance and Gift Tax in Spain is a state tax but the collection and management are autonomous<\/strong>. Therefore, each one of them has its own laws to regulate bonuses and reductions additional to the state ones.<\/p>\n\n\n\nUntil recently, non-residents were not allowed to apply the regional regulations but, following some court rulings, this has changed.<\/p>\n\n\n\n
In order to know which regional regulations are applicable<\/strong>, it is necessary to differentiate between the different cases that give rise to this tax:<\/p>\n\n\n\n- Inheritance<\/strong>. In this case, the legislation where the deceased had his or her habitual residence on the date of accrual will be applicable.<\/li>
- Donation<\/strong>. Two cases must be distinguished:
- Donation of real estate<\/strong>. The regional legislation of the place where it is located applies.<\/li>
- Donation of any asset except real estate<\/strong>. The regulations of the Autonomous Community where the recipient of the donation had his\/her habitual residence on the date on which the donation is made apply.<\/li><\/ol><\/li><\/ol>\n\n\n\n
However, there is one major exception to the application of <\/strong>a specific Autonomous Community regulation. This is the case when neither the testator nor the donee resides in any Autonomous Community and there is no other point of connection.<\/strong><\/p>\n\n\n\nIn this case, the body responsible for administering the tax is the Central State Administration, i.e. the State Tax Administration Agency, specifically the National Tax Administration Office.<\/p>\n\n\n\n