Although this is a fairly unpleasant subject to have to think about and plan for, not doing so can create more stress for your loved ones at an already traumatic time. Because this is something that people try to put off planning for, and therefore have little information on, I will give a brief summary on how to you have to proceed in these cases if you need to report the death of a family member or arrange the burial, cremation or the repatriation of remains outside Spain.
As you may remember, I have referred to this tax in previous posts without fully explaining what it entails exactly. Here is a breakdown of the key facts of Spanish Non-Resident Tax.
The determining factor regarding what kind of Income Tax a natural o legal person pays in Spain is residence. Residents pay regular Income Tax (IRPF) or Corporation Tax (IS), and non-residents, both natural and legal persons, pay must pay Non-resident Income Tax (IRNR).
INHERITANCE AND GIFT TAX
Impuesto Sobre Sucesiones. This tax has to be paid whether you live in Spain or not, and there are certain differences in the procedures if you do not live in Spain.