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V1354-24 ·7 June 2024 ·consulta-vinculante Medium impact
Tax

Pure, simple and gratuitous renunciation of an inheritance does not create a tax liability for the renouncer

A taxpayer inquired about the taxation of renouncing an inheritance following the death of their parents. The DGT clarifies that if the renunciation is pure, simple and gratuitous, the renouncer is not a taxable person because they never come to accept the inheritance.

In 6 key points

Lifecycle

2024-06-07PublishedPublished 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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