When the deceased or the heir lives outside Spain, two questions come first: which Spanish region’s rules apply to the inheritance tax (Impuesto sobre Sucesiones), and which office takes the return. This tax map answers both, case by case.
Each example links to the binding ruling (consulta vinculante) of the Dirección General de Tributos, the DGT, that settles it. There are 26 rulings.
In the tables, “Spanish Tax Agency” means its national office, the Oficina Nacional de Gestión Tributaria, where Form 650 is filed. “Region” means a Spanish comunidad autónoma. These are the rules for most of Spain: the Basque Country and Navarre have their own.
Which rules apply and where to file
| Situation | Rules | Where to file |
|---|---|---|
| Deceased non-resident, with assets in Spain | Region holding the greatest value of the assets in Spain | Spanish Tax Agency (AEAT) |
| Deceased non-resident, no assets in Spain. Heir lives in Spain | Region where the heir lives | Spanish Tax Agency (AEAT) |
| Deceased non-resident, no assets in Spain. Heir lives abroad | Not subject to the tax | — |
| Deceased lived in Spain. Heir lives in Spain | Region where the deceased lived | Region where the deceased lived |
| Deceased lived in Spain, with assets in Spain. Heir lives abroad | Region where the deceased lived | Spanish Tax Agency (AEAT) |
| Deceased lived in Spain, no assets in Spain. Heir lives abroad | Not subject to the tax | — |
| Life insurance only, not an heir or legatee | State rules | Spanish Tax Agency (AEAT) |
These rules come from the second additional provision of Act 29/1987 and article 32 of Act 22/2009. The tax is only ceded to the regions when the taxpayer lives in Spain, which is why a non-resident files with the Spanish Tax Agency.
Find your case
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The deceased did not live in Spain
The deceased left assets in Spain
The rules of the region holding the greatest value of the assets located in Spain apply. The return goes to the Spanish Tax Agency, wherever the heir lives.
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Deceased resident in Mexico. Heir resident in Spain. Bank account in Madrid. | Madrid | Spanish Tax Agency (AEAT) | V0417-20 V1716-20 |
| Deceased resident in Andorra. Heir resident in Andorra. Assets in Catalonia. | Catalonia | Spanish Tax Agency (AEAT) | V3060-19 |
| Deceased resident in Argentina. Heirs resident in Italy and Argentina. Accounts and funds in Madrid. | Madrid | Spanish Tax Agency (AEAT) | V1256-19 |
| Deceased resident in Switzerland. Heirs resident in Switzerland: the spouse and two daughters. | Region holding the greatest value of the assets in Spain | Spanish Tax Agency (AEAT) | V1517-19 |
| Deceased resident in France. Heirs resident in Spain and France. Property in Madrid and Catalonia. | Madrid (greatest value) | Spanish Tax Agency (AEAT) | V0852-16 |
| Deceased and heir resident in Egypt. Portfolios of foreign securities held in custody by a Spanish financial institution: the securities are located in Spain. | Taxable in Spain as a non-resident | Spanish Tax Agency (AEAT) | V0323-24 |
| Deceased and heir resident in Mexico. Shares in a company incorporated in Spain with its registered office in Madrid, even though it is managed from Mexico. | Taxable in Spain as a non-resident | Spanish Tax Agency (AEAT) | V5018-26 |
The deceased left no assets in Spain
If the heir lives in Spain, the rules of the heir’s region apply and the return goes to the Spanish Tax Agency. If the heir does not live in Spain either, there is no Spanish tax (article 7 of the Inheritance and Gift Tax Act).
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Deceased resident in Germany. Heir resident in Andalusia. Assets in Germany only. | Andalusia | Spanish Tax Agency (AEAT) | V0592-21 |
| Deceased resident in Germany. Heir resident in Spain. There appear to be no assets in Spain. | Region where the heir lives | Spanish Tax Agency (AEAT) | V2112-24 |
| Father resident in Panama with no assets in Spain. Daughter resident in the Madrid region. | Region where the heir lives | Spanish Tax Agency (AEAT) | V1700-25 |
| Children resident in Venezuela. US bonds and Luxembourg funds bought through a Spanish bank that only acted as intermediary and does not hold the securities. | Not subject to the tax | — | V1156-24 |
The heir lives in Spain and there are assets inside and outside Spain
An heir who lives in Spain is taxed on everything received, wherever it is. If there are assets in Spain, the region holding their greatest value decides.
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Deceased resident in Uruguay. Heir resident in Madrid. Assets anywhere. The international double taxation relief applies. | Region holding the greatest value of the assets in Spain, if any; otherwise, the region where the heir lives | Spanish Tax Agency (AEAT) | V0093-23 |
| Deceased resident in the Netherlands. Heir resident in Spain. Assets anywhere. | Region holding the greatest value of the assets in Spain, if any; otherwise, the region where the heir lives | Spanish Tax Agency (AEAT) | V0326-22 |
There is a double taxation treaty
When the deceased lived in a country that has a double taxation treaty with Spain, the treaty comes first, because it prevails over the Spanish Act. The rulings in this map apply the treaties with France and Sweden.
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Deceased resident in France. Heir resident in Spain. Life insurance in France. Under the treaty it is taxed only in France. | Not taxed in Spain | — | V0348-22 |
| Deceased resident in France. Legatee resident in Spain. Money bequeathed from assets located in France, and life insurance. Under the treaty it is taxed only in France. | Not taxed in Spain | No filing in Spain | V1815-23 |
| Deceased resident in France. Legatee resident in Spain. Money in a securities account and a savings plan at a French bank, and life insurance. Under the treaty it is taxed only in France. | Not taxed in Spain | No filing in Spain | V2563-24 |
| Deceased resident in Sweden. Balances in Swedish accounts and cash. Under the treaty it is taxed in Sweden. The ruling does not say where the heir lives. | Not taxed in Spain | — | V1563-17 |
| Parents resident in Sweden with all their assets there. Daughter moving to live in Spain. | Sweden treaty. Property: where it is. Accounts and funds: apparently in Sweden. Shares in Swedish companies and other assets: only in Sweden. | — | V0424-26 |
The deceased lived in a Spanish region
The heir lives in Spain
The rules of the region where the deceased lived apply, meaning the region where the deceased spent the most days in the five years before death, and the return is filed in that region.
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Deceased resident in Spain. Heirs resident in Spain. Assets anywhere. | Region where the deceased lived | Region where the deceased lived | V2113-19 |
| Deceased resident in Aragon. Heir resident in Aragon. Most of the assets are in England; in Spain, only a current account. | Region where the deceased lived | Aragon | V0443-16 |
| Deceased and widow resident in Spain. Usufruct of shares in a French company. Under the treaty with France they are taxed only in Spain. | Region where the deceased lived | Region where the deceased lived | V0662-25 |
The heir does not live in Spain
The rules of the region where the deceased lived apply, but the return goes to the Spanish Tax Agency. If there are no assets in Spain, there is no Spanish tax.
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Deceased resident in Spain. Heir resident in Dubai. Assets in Spain. | Region where the deceased lived | Spanish Tax Agency (AEAT) | V2113-19 |
| Deceased resident in the Valencia region. Heir resident in Malaysia. Assets in Spain. | Region where the deceased lived | Spanish Tax Agency (AEAT) | V0242-22 |
| Deceased resident in Madrid. Heir resident in Mexico. Life insurance in Spain and other assets. | Region where the deceased lived | Spanish Tax Agency (AEAT) | V0958-21 |
| Father domiciled in Álava. Inheritance pact with immediate effect in favour of his son, resident in Switzerland. | The son may opt for the Álava regional tax rules | Spanish Tax Agency (AEAT) | V5547-26 |
| Deceased resident in Spain. Heirs resident in Finland. Current account in Luxembourg. | Not subject to the tax | — | V0594-21 |
You only receive a life insurance payout
If you collect a life insurance payout and you are neither an heir nor a legatee, you are taxed by the State and under State rules only, wherever you live. No regional rules apply.
| Case | Rules | Where to file | Ruling |
|---|---|---|---|
| Beneficiary of a life insurance policy who is neither an heir nor a legatee. | State rules | Spanish Tax Agency (AEAT) | V0958-21 |
Frequently asked questions
Where do I file Spanish inheritance tax if I do not live in Spain?
With the national office of the Spanish Tax Agency, on Form 650. This guide covers inheriting property in Spain as a non-resident.
Which region applies if the deceased lived abroad?
The region holding the greatest value of the assets located in Spain. If there are no assets in Spain and you live here, the region where you live.
How is the region of residence worked out?
It is the region where the person spent the most days in the five years before death.
Which rules apply if I only receive a life insurance payout?
If you are neither an heir nor a legatee, State rules, and you file with the Spanish Tax Agency (V0958-21).
Is applying the regional rules optional?
Ruling V0958-21 treats it as an option that cannot be changed later. The Spanish Supreme Court has agreed to decide whether it is an option or a right (order of 29 October 2025, appeal 6742/2024).
What about the Basque Country and Navarre?
They have their own tax rules. The table includes V5547-26, a case from Álava with an heir resident in Switzerland.
I am Alberto Valiño, a Spanish lawyer and tax adviser (Valencia Bar no. 15042). I have spent almost twenty years on the tax side of transactions signed before a Spanish notary, and I am the author of Paga menos por tu herencia (Sepín). I work in English.
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