Sènakpon Gbassi - Avocat aux barreaux de Paris et d'Alicante (Espagne)
March 23, 2026
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).
The deceased was resident in France and held financial assets in Spain, or vice versa
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Inheritance tax is not a national matter. It falls within the remit of each Autonomous Community
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In this case, the Spanish French agreement of 8 January 1963 applies.
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