Skip to content
V0579-22 ·21 March 2022 ·consulta-vinculante Medium impact
Tax

Out-of-court settlements for preterition or disinheritance are taxed as 'inter vivos' gratuitous transfers

A query was raised regarding whether assets received through an out-of-court settlement following preterition or disinheritance should be taxed under inheritance tax or gift tax. The DGT ruled that, as these arise from an agreement between the parties rather than the direct application of law due to nullity, they constitute an inter vivos gratuitous transfer.

In 6 key points

Lifecycle

2022-03-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact