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V0483-23 ·1 March 2023 ·consulta-vinculante Medium impact
Tax

Excess forced heirship received from uncles/aunts is taxed as a gift, accruing upon receipt of funds

The inquirer asks when the tax accrues for an excess of forced heirship to be received from their uncles/aunts on a deferred basis. The DGT determines that while forced heirship is a mortis causa succession, the excess constitutes a gift, the accrual of which occurs upon receipt of the amount.

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2023-03-01PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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