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V0823-26 ·14 April 2026 ·consulta-vinculante Medium impact
Tax

Death bequests are treated as inheritances and can be accumulated if transferred within four years

The taxpayer asks whether a death bequest made immediately upon death is subject to inheritance tax and whether it can be accumulated with the estate. The DGT confirms that it is subject to inheritance tax under the rules for acquisitions by death and can be accumulated in the estate if the period between the two does not exceed four years.

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2026-04-14PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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