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V0889-23 ·18 April 2023 ·consulta-vinculante Medium impact
Tax

Two separate Inheritance Tax settlements required for uncle's and grandmother's estates

A taxpayer inquired about the procedure for settling two inheritances following the deaths of their uncle and grandmother. Although the taxpayer's mother was the heir to both, she intended to renounce them. The Directorate General of Taxes (DGT) ruled that two independent settlements must be carried out, explaining when the tax liability arises and which kinship rules apply.

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2023-04-18PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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