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V0074-17 ·18 January 2017 ·consulta-vinculante Medium impact
Tax

Legacies cannot be delivered without prior proof of Inheritance and Gift Tax payment

A query was raised regarding whether an heir can deliver a legacy of real estate to a legatee without the latter proving payment of the relevant tax. The Directorate General for Taxes (DGT) ruled that the delivery of assets requires prior evidence of payment or tax exemption.

In 5 key points

How it affects those involved

This ruling clarifies that the obligation to prove tax compliance precedes the transfer of legacy assets, placing a procedural requirement on heirs before they can fulfil their duty to legatees.

Lifecycle

2017-01-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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