Expat Forum For People Moving Overseas And Living Abroad banner

1 - 9 of 9 Posts

·
Registered
Joined
·
14 Posts
Discussion Starter · #1 ·
Hi,

Does anyone know at what point you stop being liable for inheritance tax in Spain after leaving the country?

Having lived in Spain for 10 years, if you then leave, do you remain liable for inheritance tax for a time on money and house (located in the UK) left by a parent (who lives, and has always lived in the UK).

This isn´t actually my case I´m very pleased to say.

thanks
 

·
Registered
Joined
·
6,024 Posts
I suspect it's at the end of the year in which you de-register.

Spain's tax year runs to 31st December so you will be liable for the complete year no matter when you leave.

If you don't de-register, then I suspect you will still be liable - another good reason to de-register when you leave.
 

·
Registered
Joined
·
472 Posts
Does anyone know if there any inheritance tax liabilities for a sum less than £50K if resident in Spain and inheritance comes from the UK?
 

·
Registered
Joined
·
14 Posts
Discussion Starter · #4 ·
I suspect it's at the end of the year in which you de-register.

Spain's tax year runs to 31st December so you will be liable for the complete year no matter when you leave.

If you don't de-register, then I suspect you will still be liable - another good reason to de-register when you leave.

Are you saying if you leave on 2nd January you will still be liable until the end of the year, even though you´ve only spent 1 day in Spain in that year. I thought there was a 183 day rule which determines if you are fiscal resident for the year?
 

·
Registered
Joined
·
6,024 Posts
Are you saying if you leave on 2nd January you will still be liable until the end of the year, even though you´ve only spent 1 day in Spain in that year. I thought there was a 183 day rule which determines if you are fiscal resident for the year?
Yes because I mentioned de-registering which infers that you are already registered for tax.
 

·
Registered
Joined
·
14 Posts
Discussion Starter · #8 ·
Oh yes you are - there's no partial tax year in Spain. It's all or nothing!
Don´t want to argue with you Snikpoh, but I´m pretty sure you're only considered tax resident in any year if you spent 183 days in the country.

If someone leaves Spain before 183 days, deregisters everywhere they should and is registered in their new country for 183 days or more, then there is no tax to pay for that year in Spain.
 

·
Registered
Joined
·
6,024 Posts
Don´t want to argue with you Snikpoh, but I´m pretty sure you're only considered tax resident in any year if you spent 183 days in the country.

If someone leaves Spain before 183 days, deregisters everywhere they should and is registered in their new country for 183 days or more, then there is no tax to pay for that year in Spain.
I'm confused - if you know the answer, why are you asking?

Either way, I think you are correct. I had not realized that you had to meet the 183 days/year EVERY year. I had (wrongly) assumed that once you were tax resident, then this continued until you de-registered.

Mea culpa!
 
1 - 9 of 9 Posts
Top