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A query was raised regarding whether an inheritance received by a foundation should be taxed at the variable rate of Stamp Duty (AJD) and before which authority. The Directorate General for Taxes (DGT) ruled that, as it is not subject to Inheritance Tax or Transfer Tax (ITP), the deed must be taxed at the variable rate of AJD before the Autonomous Community where the Land Registry is located.
This ruling clarifies the tax obligations for foundations receiving inheritances, specifically confirming the application of the variable AJD rate when other inheritance-related taxes do not apply.
The tax team reviews your specific situation.
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