Increasingly, inheritances have cross-border elements, either in the persons and\/or in the property involved.<\/p>\n\n\n\n
After death, the assets must be accepted, taxes paid and the change of ownership managed.<\/p>\n\n\n\n
The most common categories are:<\/p>\n\n\n\n
– Nationals<\/strong> residing in their national territory with assets abroad (Example: a Catalan resident in Catalonia who has a property in France)<\/em><\/p>\n\n\n\n – Non-nationals<\/strong> residing in a national territory with assets in such national territory and\/or abroad (Example: a foreigner resident in Catalonia\/Spain who has a property in Catalonia\/Spain)<\/em><\/p>\n\n\n\n – Non-nationals<\/strong> and non-residents with assets on national territory (Example: a foreigner who lives outside Catalonia\/Spain and has a property in Catalonia\/Spain)<\/em><\/p>\n\n\n\n From a civil law perspective:<\/span><\/p>\n\n\n\n The common goal<\/strong> in all cases is to avoid a legal battle to determine which civil law of succession should apply to the death. <\/p>\n\n\n\n And the solution is to grant a will by making a professio iuris<\/strong>, that is, determining the law that will govern one\u2019s future succession, choosing between the law of one\u2019s nationality or that of one\u2019s habitual residence.<\/p>\n\n\n\n From a tax perspective:<\/span><\/p>\n\n\n\n Tax law is not a matter of choice.<\/p>\n\n\n\n The taxation of inheritance in a cross-border inheritances is:<\/p>\n\n\n\n In all cases, international agreements between the state of residence of the taxable person and the state where the other assets of the estate are located must be reviewed. <\/p>\n\n\n\n Note that if the property to be inherited is urban property, the municipal capital gains tax is also due, which consists of a single payment in the town where the property is located.<\/p>\n","protected":false},"excerpt":{"rendered":" Increasingly, inheritances have cross-border elements, either in the persons and\/or in the property involved.<\/p>\n","protected":false},"featured_media":0,"template":"","acf":[],"yoast_head":"\n
The taxpayer (who receives property by inheritance) is taxed on all inherited property – regardless of where it is located – in the state where they have established their habitual residence.
<\/li>
The taxpayer (who receives property by inheritance) is taxed in the State where the property is located.<\/li><\/ol>\n\n\n\n