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V0992-17 ·24 April 2017 ·consulta-vinculante Medium impact
Tax

Tax refunds should not be declared as principal if already included in Inheritance Tax

Heirs consulted whether they must declare a tax refund (IVMDH) and its accrued interest following the death of the deceased. The DGT ruled that the principal amount does not need to be declared again if it was already subject to Inheritance Tax, although the interest must be taxed both in Inheritance Tax and in the deceased's Personal Income Tax (IRPF).

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2017-04-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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