The tax limitation period determines the length of time during which the Spanish tax authorities may review an inheritance after it has been opened.
The tax limitation period is acquired once the time limit provided for by Spanish tax legislation has expired.
During this period, the tax authorities may carry out checks and audits, even after a certificate of payment has been issued.
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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