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V0490-24 ·4 April 2024 ·consulta-vinculante Medium impact
Tax

Avoidable excess in inheritance allocation subject to Property Transfer Tax

An heir inquired whether an excess in allocation, compensated with cash in an inheritance involving two properties, is subject to tax. The DGT ruled that if the imbalance could have been avoided through alternative allocations, the excess will be taxed as an onerous transfer of assets.

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2024-04-04PublishedPublished 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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