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V1282-18 ·17 May 2018 ·consulta-vinculante Medium impact
Tax

Substitution of heirs does not apply if the heir dies after the testator without repudiating the inheritance

A query was raised regarding whether a substitution clause in a will is triggered when the primary heir dies after the testator. The DGT has determined that no substitution occurs; instead, there is a transmission of inheritance rights to the heirs of the deceased.

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2018-05-17PublishedPublished 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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