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V0204-23 ·8 February 2023 ·consulta-vinculante Medium impact
Tax

Compensation received by heirs is subject to Inheritance Tax

The heirs of a deceased individual received compensation for damages arising from the application of the IVMDH following a Supreme Court ruling. The Directorate General for Taxes (DGT) clarifies whether this amount must be taxed under Inheritance and Gift Tax.

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2023-02-08PublishedPublished 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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