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Connection point in the Donations and Inheritance Tax
Monday, 6 de July de 2015

In its Ruling 8/2015, of 4 May, the Arbitration Board found that in those cases where there is real obligation to pay regarding the Donations and Inheritance Tax, the requirement to apply the provincial legislation when all the goods or rights are located or must be executed in the Basque Country must be taken to refer to the goods acquired by the heir of the deceased (in the case of mortis causa acquisitions) or by the donee (in inter vivos aquisitions).

The matter had been in dispute within the Legislation Assessment and Coordination Committee and this ruling is one of the first issued by the Arbitration Board regarding the 14 referred by that Committee, after its meeting on 16 January 2014.

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