This is a guide of the different options that we could find:

Heir NON RESIDENT in Spain

DECEASED NON RESIDENT in Spain but resident in another Country from EU or EEA.

Properties in Spain

Pays in Spain (State) only the value of properties located in Spain, and will be able to apply autonomic legal regulation of where is located most part of the value.

Properties outside Spain

Do not pay in Spain

DECEASED NON RESIDENT in Spain and ouside EU or EEA.

Properties in Spain

Pays in Spain (State) only about properties located in Spain and will be able to apply only State regulation.

Properties outside Spain

Do not pay in Spain

DECEASED RESIDENT in Spain.

(In common legal regulation autonomy)

Properties in Spain

Pays in Spain (State) only about the value of properties located in Spain and:

  • If the heir resides in EU or EEA will be able to apply autonomic legal regulation of the place where heir resided.
  • If the heir resides outside EU or EEA will be able to apply only state regulation.

Properties outside Spain

Do not pay in Spain

Heir RESIDENT in Spain

DECEASED NON RESIDENT in Spain but resident in another Country from EU or EEA.

Pays in Spain (State) about the value of the properties located worldwide, in and outside Spain.

  • Be able to apply autonomic regulation where is located most part of that value in Spain, and if there are no properties in Spain, will be able to apply autonomic regulation of the place where heir resided.
  • Be able to deduct tax payed outside Spain about properties located outside Spain.

DECEASED NON RESIDENT in Spain and ouside EU or EEA.

Pays in Spain (State) about the value of properties located worldwide, in Spain and outside:

  • Be able to apply only state regulations.
  • Be able to deduct tax payed outside Spain about properties located outside Spain.

DECEASED RESIDENT in Spain.

(In common legal regulation autonomy)

  • Pays in spain in the autonomy where the heir resided, and applying its legal regulation.
  • Pays about the properties located worldwide, but will be able to deduce tax payed outside Spain about properties located outside Spain.