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V0603-25 ·1 April 2025 ·consulta-vinculante Medium impact
Tax

Credit rights must be included in the inheritance tax base

The consultant asks whether credit rights — one in a mortgage enforcement procedure and another from a creditors' bankruptcy proceeding — should be declared in their aunt's estate. The DGT responds that these rights are part of the estate and must be included in the declaration valued at market value.

In 6 key points

How it affects those involved

Credit rights arising from mortgage enforcement or bankruptcy proceedings are considered part of the estate and must be declared in the inheritance tax return at their market value.

Lifecycle

2025-04-01PublishedPublished 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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