This page brings together all the information and analysis articles published by the firm in order to clarify legal situations involving Spain. The content is intended to provide legal and practical guidance to individuals facing succession, tax or administrative issues in a Franco-Spanish context.
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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On the occasion of a succession, immovable property and financial assets are subject to inheritance tax. Do you need an inventory of household movable assets in Spain? Contact us by message or by phone: (+34) 965 14 29 99
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A partner bound to the deceased by a civil partnership benefits, under French law, from a particularly favourable tax regime in matters of inheritance. However, this tax exemption must not be confused with the civil law rights of the civil partner, which remain significantly different from those of a surviving spouse.
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Persons who are not tax resident in Spain but who own property there or receive income may be subject to specific reporting obligations.
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The tax limitation period determines the length of time during which the Spanish tax authorities may review an inheritance after it has been opened.
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Spanish law provides, under strict conditions, for the possibility of requesting an extension of the initial deadline for filing an inheritance tax return.
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The Spanish tax identification number is an essential identifier for carrying out most administrative, notarial and tax procedures in Spain.
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Civil domicile and tax residence are often confused.
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Receiving a letter from a foreign tax authority often causes immediate concern.
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In Spain, inheritance tax falls within the competence of the Autonomous Communities. This system results in significant differences depending on the region concerned, both in terms of allowances and tax reductions.
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Compliance with declaration deadlines is a central element of Spanish inheritance taxation. Any delay automatically results in the application of financial penalties.
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Non-residents who own real estate in Spain are subject to a specific annual tax, regardless of any inheritance.
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Where a person lives between France and Spain, holds assets in both countries or receives income there, the question of which State has the power to tax becomes central.
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Moving to Spain gives rise to tax consequences that may arise from the very first year of presence.
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