# Double tax treaties concern



## Karinea (Nov 21, 2021)

I feel the treaties need improving. For example there is no specific mention of inheritance tax, although reference to other taxes, beneficiaries, immovable property etc, might include that, but many lawyers and accountants in Spain just say as it is not mentioned then the spanish tax residency rules have to apply. I wish to dispute this because habitual residency, nationality and domicile are the important issues in the DTA.

It says that people can complain, but I would like help and support in doing that, and to know who precisely in the relevant authorities this would be.

I am very stressed about all this as it was already done once in the Uk with nothing to pay... And using the tax residency rule is preposterous for payment of taxes on property from a fuk inheritance of a british national. I believe that a spaniard in the Uk would only be taxed on any assets held in the Uk, not her home country.


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## Bevdeforges (Nov 16, 2007)

Actually there are separate treaties related to Inheritance taxes in some cases. Have not heard of a UK-Spain Inheritance tax treaty, but that doesn't mean one doesn't exist. The main issue with inheritance taxes is that of how the two countries impose inheritance or death taxes. Some countries impose it directly on the estate itself, while others impose the tax on the heirs, based on what they receive. 

It might interest you to know that it's mainly in the UK where there are different statuses related to tax residence vs. "domicile." In most of Europe your tax residence is where you live and/or work while your nationality may not play into the issue at all. Real property (buildings and land) are usually subject to tax in the country in which the property is located, while otherwise the estate is governed by the country in which the deceased was (tax) resident in at the date of his or her death.


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