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V0644-24 ·12 April 2024 ·consulta-vinculante Medium impact
Tax

Outstanding tax obligations are transferred to heirs upon the death of the taxpayer

A query was raised regarding whether heirs are liable for a deceased person's debt in proportion to their inheritance share. The DGT ruled that outstanding tax obligations are transferred to heirs by reason of death.

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2024-04-12PublishedPublished 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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