Inheritance and Succession

As far as I can understand: if an English person who is a UK taxpayer living in England with no overseas assets decides to leave part or all of their estate to a beneficiary who is resident in Spain then, on that person's death, their estate will first be liable for inheritance tax in the UK and then IN ADDITION the beneficiary in Spain will be liable to pay Spanish inheritance tax ("Succession" tax), plus potentially income tax at their marginal rate, potentially wealth and other regional or local taxes on any net inheritance amount (i.e. 'net after UK tax taken off') that they may receive. I believe this "double taxation" jeopardy is incurred because there is no UK-Spain double taxation agreement. Can anyone confirm whether my understanding is correct? And if so, is there any relief available? Thank you.

Hi
Inheritance tax is due on UK residents assets if above the IHT threshold. We are unable to comment on Spains rules for a beneficiary receiving the balance of the estate and you will need to speak to the Spanish authorities.

Thank you for the response. I suppose one of the things on my mind was whether unilateral relief could be claimed in these UK-Spanish circumstances that I have described, and how one is meant to discover more about how this relief would work, how it would be claimed, etc, in practice. https://www.gov.uk/guidance/inheritance-tax-double-taxation-relief#if-there-is-no-double-taxation-agreement

Hi Taxpayr-Jo25x,
You would need to contact the Inheritance Tax Office for details on 0300 123 1072.
Thank you.

I'll try that. Thank you, HMRC Admin 20.