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V0874-20 ·15 April 2020 ·consulta-vinculante Medium impact
Tax

It is not necessary to declare assets received through inheritance in the Personal Income Tax (IRPF)

A taxpayer asks whether they must declare assets received through their father's inheritance in their Personal Income Tax return. The DGT responds that acquisition by inheritance is not subject to Personal Income Tax because it is taxed under the Inheritance and Gift Tax.

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Lifecycle

2020-04-15PublishedPublished 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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