{"id":9435,"date":"2020-10-01T20:01:13","date_gmt":"2020-10-01T18:01:13","guid":{"rendered":"https:\/\/www.white-baos.com\/?p=9435"},"modified":"2020-10-01T20:01:14","modified_gmt":"2020-10-01T18:01:14","slug":"residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger","status":"publish","type":"post","link":"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/","title":{"rendered":"R\u00e9sidents fiscaux. Obligation de payer l\u2019imp\u00f4t sur les successions en Espagne en raison des biens h\u00e9rit\u00e9s \u00e0 l\u2019\u00e9tranger."},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><em><u>Question:<\/u><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><u>Je r\u00e9side en Espagne et j\u2019ai re\u00e7u un h\u00e9ritage de mes parents en France. Dois-je payer des imp\u00f4ts en Espagne? Si c\u2019est le cas, lesquels et o\u00f9?<\/u><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notre cabinet d\u2019avocats re\u00e7oit r\u00e9guli\u00e8rement ce type de consultations et dans cet article nous souhaitons donner des informations d\u2019ordre g\u00e9n\u00e9ral aux r\u00e9sidents fiscaux en Espagne b\u00e9n\u00e9ficiaires d\u2019un h\u00e9ritage de biens situ\u00e9s \u00e0 l\u2019\u00e9tranger (en dehors de l\u2019Espagne).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En premier lieu, en Espagne, l\u2019imp\u00f4t sur les successions et les donations (ISD) est pay\u00e9 par chacun des b\u00e9n\u00e9ficiaires: h\u00e9ritiers, b\u00e9n\u00e9ficiaires d\u2019un legs, etc. Et si le b\u00e9n\u00e9ficiaire est r\u00e9sident fiscal en Espagne (la&nbsp; nationalit\u00e9 est indiff\u00e9rente, peu importe qu\u2019il soit espagnol, britannique, belge, allemand, etc.), selon l\u2019article 6 de la loi ISD, il sera r\u00e9clam\u00e9 par obligation personnelle, c\u2019est-\u00e0-dire qu\u2019il paiera des imp\u00f4ts en Espagne pour les biens h\u00e9rit\u00e9s, quel que soit l\u2019endroit o\u00f9 se trouvent ces biens ou ces droits acquis, m\u00eame s\u2019ils sont situ\u00e9s \u00e0 l\u2019\u00e9tranger.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">O\u00f9 payer<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame si vous \u00eates r\u00e9sident, si le d\u00e9funt n\u2019\u00e9tait pas r\u00e9sident fiscal en Espagne, vous devrez pr\u00e9senter votre d\u00e9claration de l\u2019imp\u00f4t sur les successions \u00e0 la d\u00e9l\u00e9gation de l\u2019Agence Fiscale de Madrid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Il est tr\u00e8s important de savoir que, si vous \u00eates r\u00e9sident en Espagne, vous pourrez b\u00e9n\u00e9ficier des bonifications fiscales de la communaut\u00e9 autonome o\u00f9 vous r\u00e9sidez, <\/strong>et cela, m\u00eame si la personne d\u00e9c\u00e9d\u00e9e r\u00e9sidait dans un pays tiers ne faisant pas partie de l\u2019Union Europ\u00e9enne, comme nous l\u2019avons signal\u00e9 dans des articles ant\u00e9rieurs, \u00e0 propos de la non-discrimination envers les r\u00e9sidents de pays tiers en dehors de l\u2019UE pour le paiement de l\u2019imp\u00f4t sur les successions. Les arr\u00eats de la Cour supr\u00eame espagnole \u00e0 cet \u00e9gard l\u2019indiquent aussi de la sorte.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Comment proc\u00e9der<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">M\u00eame si les biens sont \u00e0 l\u2019\u00e9tranger, il faut soumettre la liquidation de l\u2019imp\u00f4t accompagn\u00e9e des documents prouvant la succession, les biens, la valeur\u2026<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi, il faudra pr\u00e9senter:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">.- Le certificat de d\u00e9c\u00e8s&nbsp;: si ce n\u2019est pas un certificat espagnol, il devra \u00eatre traduit et apostill\u00e9, le cas \u00e9ch\u00e9ant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">.- L\u2019attestation du titre de succession: copie du testament et confirmation qu\u2019il s\u2019agit du dernier testament valide.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">.- Des documents accr\u00e9ditant les biens qui constituent l\u2019h\u00e9ritage et leur valeur. Par exemple: information du registre foncier correspondant, certificat des soldes des comptes et des valeurs des investissements, etc.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ainsi donc, si vous \u00eates r\u00e9sident fiscal en Espagne, quelle que soit votre nationalit\u00e9, vous devez liquider et d\u00e9clarer l\u2019imp\u00f4t sur les successions si vous h\u00e9ritez d\u2019un bien ou d\u2019un droit, m\u00eame s\u2019il est \u00e0 l\u2019\u00e9tranger, comme indiqu\u00e9 ci-dessus. Dans la plupart des cas ce n\u2019est pas tr\u00e8s co\u00fbteux et cela permet de transf\u00e9rer en Espagne, sans probl\u00e8me, les fonds de l\u2019h\u00e9ritage ou de la vente, le cas \u00e9ch\u00e9ant, des biens immobiliers h\u00e9rit\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Notre cabinet peut vous aider, non seulement dans les h\u00e9ritages de biens en Espagne, mais aussi \u00e0 r\u00e9gler les&nbsp; h\u00e9ritages de biens \u00e0 l\u2019\u00e9tranger. Si vous \u00eates r\u00e9sident fiscal et <strong>vous souhaitez des conseils juridiques \u00e0 ce propos, veuillez nous contacter.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019information fournie dans cet article ne vise pas \u00e0 donner des conseils l\u00e9gaux, mais simplement \u00e0 transmettre des renseignements li\u00e9s \u00e0 des questions juridiques.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Carlos Baos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">White &amp; Baos<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Tel: +34 966 426 185<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">E-mail: info@white-baos.com<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">White &amp; Baos 2020 \u2013 Tous droits r\u00e9serv\u00e9s.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Cabinet d\u2019avocats espagnols. Imp\u00f4t sur les successions. Obligation personnelle de payer l\u2019imp\u00f4t sur les successions pour les r\u00e9sidents fiscaux en Espagne. Fiscalit\u00e9 des h\u00e9ritages \u00e0 l\u2019\u00e9tranger. [&#8230;]<\/p>\n<p><a class=\"btn btn-primary understrap-read-more-link\" href=\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/\">Lire la suite&#8230;<\/a><\/p>\n","protected":false},"author":2,"featured_media":9430,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[509],"tags":[],"class_list":["post-9435","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-assistance-conseil-et-planification-de-limpot-des-droits-de-succession-et-donation"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>R\u00e9sidents fiscaux. Obligation de payer l\u2019imp\u00f4t sur les successions en Espagne en raison des biens h\u00e9rit\u00e9s \u00e0 l\u2019\u00e9tranger. - White &amp; Baos, Abogados &amp; Solicitors<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"R\u00e9sidents fiscaux. Obligation de payer l\u2019imp\u00f4t sur les successions en Espagne en raison des biens h\u00e9rit\u00e9s \u00e0 l\u2019\u00e9tranger. - White &amp; Baos, Abogados &amp; Solicitors\" \/>\n<meta property=\"og:description\" content=\"Cabinet d\u2019avocats espagnols. Imp\u00f4t sur les successions. 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[...]Lire la suite...\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/\" \/>\n<meta property=\"og:site_name\" content=\"White &amp; Baos, Abogados &amp; Solicitors\" \/>\n<meta property=\"article:published_time\" content=\"2020-10-01T18:01:13+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2020-10-01T18:01:14+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.white-baos.com\/wp-content\/uploads\/2020\/10\/Obligation-to-pay-inheritance-tax-in-Spain-for-assets-inherited-abroad.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"628\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Carlos Baos\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u00c9crit par\" \/>\n\t<meta name=\"twitter:data1\" content=\"Carlos Baos\" \/>\n\t<meta name=\"twitter:label2\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/\"},\"author\":{\"name\":\"Carlos Baos\",\"@id\":\"https:\/\/www.white-baos.com\/fr\/#\/schema\/person\/f25c24bff20eb2992c5efbed4dea4bc3\"},\"headline\":\"R\u00e9sidents fiscaux. 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Obligation de payer l\u2019imp\u00f4t sur les successions en Espagne en raison des biens h\u00e9rit\u00e9s \u00e0 l\u2019\u00e9tranger. - White &amp; Baos, Abogados &amp; Solicitors","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.white-baos.com\/fr\/residents-fiscaux-obligation-de-payer-limpot-sur-les-successions-en-espagne-en-raison-des-biens-herites-a-letranger\/","og_locale":"fr_FR","og_type":"article","og_title":"R\u00e9sidents fiscaux. Obligation de payer l\u2019imp\u00f4t sur les successions en Espagne en raison des biens h\u00e9rit\u00e9s \u00e0 l\u2019\u00e9tranger. - White &amp; Baos, Abogados &amp; Solicitors","og_description":"Cabinet d\u2019avocats espagnols. Imp\u00f4t sur les successions. Obligation personnelle de payer l\u2019imp\u00f4t sur les successions pour les r\u00e9sidents fiscaux en Espagne. 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