By International Inheritance Spain · Each topic page summarises representative DGT binding rulings (consultas vinculantes) issued between 2023 and 2026, in English, with links to the original Spanish text on the DGT consultation database and commentary from a practical tax perspective in Spain.
This collection groups the recent administrative doctrine of the Spanish Dirección General de Tributos (DGT) on cross-border inheritance and donation tax issues. Each article walks through the legal framework, summarises representative binding rulings, and explains the practical tax implications in Spain for international families with Spanish assets.
The content is drawn from 1,917 DGT binding rulings issued in 2023-2026 on international tax topics. The original Spanish text of each cited ruling is one click away on the DGT site, alongside a practical Spanish tax explanation in English.
Spanish ISD when the deceased was resident outside Spain — limited vs unlimited liability, the connection-point rules, and recent DGT positions.
Spanish gift tax for donations from a non-resident donor to a Spanish recipient or of Spanish-located assets.
EU Regulation 650/2012, the professio iuris election, and how succession-law choices interact with Spanish ISD.
How DGT treats Anglo-American trust structures — testamentary trusts, settlor attribution, beneficiary distributions.
Article 20.2 LISD family business reduction in cross-border situations — non-resident parties, foreign-located operations.
How equal-treatment doctrine extends Spanish autonomous community ISD reductions to EU/EEA and third-country non-residents.
How Brexit changed the position for UK nationals inheriting Spanish assets, and how Ley 11/2021 restored equal access.
Non-resident heirs of Spanish real estate — Modelo 650, the six-month deadline, valuation under the AEAT valor de referencia.
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