Inheritance – Ortiz Abogados

November 3, 2023

The transfer by inheritance or gift between non-residents of shares in a foreign company owning a property in Spain is not subject to inheritance or gift tax

A case was raised in which a German resident would receive by inheritance or gift from his father, also resident in Germany, the shares in a German company of the type “GmbH & Co. KG” in which the father is ...

November 10, 2022

Sale of property following an inheritance tax reduction for family businesses.

Directorate General of Taxes (DGT). Binding Consultation V1236-22, of 31 May 2022. The case in hand analyses a case in which the deceased dies intestate with an economic activity of renting property with 26 properties assigned to the business. The ...

July 2, 2020

Household goods’ taxation upon demise

Upon the demise of a person in Spain, our Inheritance law deems as part of the estate all household goods. It is presumed by law that the value given to such goods is 3% of the estate’s value, unless the ...

December 18, 2018

Recently paid Inheritance tax? You might be entitled to a refund

Non-European tax residents will no longer be forced to adhere to Inheritance tax State regulations and will be entitled to the relevant Autonomous Communities’ tax breaks according to the latest Tax office binding consultations and Supreme Court rulings. Only some ...

‘Inheritance’

The transfer by inheritance or gift between non-residents of shares in a foreign company owning a property in Spain is not subject to inheritance or gift tax

Sale of property following an inheritance tax reduction for family businesses.

Household goods’ taxation upon demise

Recently paid Inheritance tax? You might be entitled to a refund

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