You reside in Spain, and you inherit the balance of a bank account in France. If the deceased resided in Spain, this balance must be taxed in Spain, the State of the deceased's last tax residence, in application of the tax convention between France and Spain of 08th January 1963. However, you must also submit a declaration of succession in France and obtain from the tax Administration a non-taxation certificate, in order to release the funds at the French bank and have them available
