Succession law

Household goods in the calculation of an inheritance

If you have to liquidate the Inheritance and Gift Tax (ISD) in the near future, you should know that the Supreme Court has ruled on how to value the domestic household goods for the purposes of this tax, which is included in article 15 of the Inheritance and Gift Tax Law (LISD). The aforementioned article […]

The DGT confirms that non-residents can apply regional regulations in the Inheritance and Gift Tax

The Directorate General of Taxes (DGT) has issued several resolutions in recent times in relation to donations and inheritance transactions involving assets located in Spain, but whose beneficiaries are not tax residents in our country.  It is out of legal controversy which regional regulations are applicable in cases of donations or inheritances between Spanish tax […]

Regulation (EU) of succession How can it affect me?

On August 17, 2015, the Regulation (EU) 650/2012, of 4 July 2012 of succession came into effect to regulate successions due to causes of death in which an international element is present. Therefore, when would be this Regulation applicable? The Regulation would be applicable in those successions where the deceased resides in a different State […]