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Where should I pay my inheritance tax?

Inheritance Law

Antonio Flores Vila

12th of November 2002

Q. We are worried about inheritance tax because we own property in Spain and England. Can you clarify whether our assets in England would come under Spanish inheritance laws as well as the Spanish house, or stay under English law, if we became residence of Spain. We are British citizens.

S. Blake
United Kingdom

    A. Dear S. Blake,

    If you become a resident in Spain, your beneficiaries will have to pay inheritance tax where the assets being bequeathed are located. But the same will happen if you stay a UK resident. Therefore, we must conclude that residency does not affect the jurisdiction where the tax is paid.

    Yours sincerely



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