Skip to content
V0350-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Heirs who renounce an inheritance purely and simply are not subject to Inheritance Tax

A query was raised regarding whether an heir who renounces an inheritance must pay tax on it, or if the substitute must pay as if inheriting directly from the deceased. The DGT has determined that a pure, simple, and gratuitous renunciation does not trigger the taxable event for the person renouncing.

In 6 key points

How it affects those involved

This ruling clarifies that a straightforward renunciation of inheritance does not constitute a taxable event for the renouncing heir, providing legal certainty regarding the tax obligations of those who decline an inheritance.

Lifecycle

2021-02-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact