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The inquirer asks about the statute of limitations regarding an inheritance following a series of renunciations and intestate successions. The DGT indicates that if the inheritance is accepted, the limitation period could be interrupted by administrative actions, although the final determination depends on the tax office.
This ruling clarifies how administrative verification procedures can reset the clock on the statute of limitations for inheritance tax, potentially extending the period during which the tax authorities can assess and collect taxes.
The tax team reviews your specific situation.
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