Compliance with declaration deadlines is a central element of Spanish inheritance taxation. Any delay automatically results in the application of financial penalties.
The inheritance tax return must be filed within a period of six months from the date of death.
If the statutory deadline is exceeded, surcharges may apply, the rate of which increases according to the length of the delay.
Failure to anticipate the applicable deadlines may lead to a significant additional tax burden. An early review of the file makes it possible to assess whether a deferral or a partial declaration may be considered.
The tax residence certificate is the official document used to certify that a person is regarded as tax resident in Spain for a given period.
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When a French national dies leaving real estate, heirs or economic interests in Spain, the succession necessarily involves specific procedures with the Spanish authorities.
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Where a couple is married under a community property regime, the classification of an asset as separate or community property may have significant consequences, in particular in the event of succession, separation or patrimonial disputes.
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