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V0430-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Inheritors taxed on perceived accessibility aid

Hereders ask whether they must pay tax on a Valencian Government accessibility grant received after the beneficiary's death. The DGT responds that the grant constitutes the deceased's patrimonial gain, which must be included in their final income tax period and, as a credit right, is subject to Inheritance Tax.

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2025-03-20PublishedPublished 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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