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V0575-24 ·9 April 2024 ·consulta-vinculante Medium impact
Tax

Avoidable excess adjudication in an inheritance will be taxed as ITP via onerous transfer

The applicant asks whether monetary compensation for an excess adjudication of real estate in an inheritance is subject to ITP. The DGT rules that if the excess adjudication could have been avoided through other methods of partition, it must be taxed under the onerous transfer modality.

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2024-04-09PublishedPublished 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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