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V0479-26 ·2 March 2026 ·consulta-vinculante Medium impact
Tax

Returns from voluntary causante regularization are taxable under Inheritance and Gifts Tax

A heir asks whether amounts returned after voluntary causante regularization should be included in their personal income tax. The DGT responds that these amounts are taxable under Inheritance and Gifts Tax, not Personal Income Tax.

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2026-03-02PublishedPublished 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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