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V0106-23 ·1 February 2023 ·consulta-vinculante Medium impact
Tax

Legacies of third-party property and legacies of maintenance are deductible charges from the Inheritance Tax taxable base

Heirs inquire whether they may deduct from their tax the amounts that a court judgment obliges them to pay to a legatee. The DGT responds that these payments are considered legacies of third-party property and legacies of maintenance, and are therefore deductible charges.

Lifecycle

2023-02-01PublishedPublished 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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