Sènakpon Gbassi - Avocat aux barreaux de Paris et d'Alicante (Espagne)
France and Spain wish to avoid double taxation on inheritance. Despite this, the situation may arise. Therefore, Article 40 of the agreement of 8 January 1963 provides for an amicable settlement. This situation of double taxation has already arisen, particularly regarding financial assets. Taxpayers who are victims of double taxation can refer the matter to the tax authorities in their country of residence. The latter can communicate amicably with the authorities in the other country and, if necessary, convene a commission of the two countries to resolve the dispute. “Through consultation, the two administrations have managed to eliminate double taxation by waiving the tax initially levied in one of the two countries”. (National Assembly, written question number 39.460, response from the Minister of Economy, Finance and Industry published on 5 March 2001).
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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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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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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SENAKPON GBASSI is Responsible for the processing of the user’s personal details and informs you that said details shall be processed in accordance with the provisions of Regulation (EU) 2016/679, of 27 April (GDPR), and Organic Law 3/2018, of 5 December (LOPDGDD). Therefore, the following processing information is provided: Purposes and legitimisation of the processing: to maintain a business relationship (by legitimate interest of the person responsible, art. 6.1.f GDPR) and the sending of product or service communications (by consent of the interested party, art. 6.1.a GDPR). Criteria for data retention: they shall be retained for a period no longer than necessary to keep the end of the processing or while there are legal prescriptions that establish their custody and when it is no longer necessary for this, they shall be deleted with the appropriate security measures to guarantee the anonymisation of data or their full destruction. Data communication: data shall not be communicated to third parties, unless there is a legal obligation to do so. Rights the user is entitled to: right to withdraw consent at any time. The right of access, rectification, portability and deletion of your details, and of limitation and opposition to their processing. The right to file a claim before the Control Authority (www.aepd.es) if you consider the processing is not in keeping with the regulations in force. Contact details to exercise your rights: alicante@gbassi.es.
