Spanish-French tax Convention on inheritances

Convention fiscale franco-espagnole sur les successions

Article 30 of the Spanish-French tax Convention on double taxation of 8th January 1963, Spanish O.J. of 07/01/1964 and, regarding the French publication, Decree No 64-3 of 02nd January 1964, O.J. of 07th January 1964, establishes that real estate properties will be subject to an inheritance tax return in the country where they are located. Regarding financial assets, article 34 of the same convention establishes that the tax return must be submitted in the State of the deceased's last address.

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