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V0794-15 ·12 March 2015 ·consulta-vinculante Medium impact
Tax

The assignment of inheritance rights is taxed according to the type and location of the assets comprising the estate

A person inquires about how to be taxed and where to file the tax return for the acquisition of a portion of their brother's inheritance rights. The DGT responds that the tax base and the rate depend on the nature of the assets comprising the estate and that filing is carried out according to the location of said assets.

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2015-03-12PublishedPublished 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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