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V1432-22 ·17 June 2022 ·consulta-vinculante Medium impact
Tax

Heirs are liable for outstanding Personal Income Tax (IRPF) obligations

A query was raised regarding the obligation to file tax returns in the capacity of a successor. The Directorate General for Taxes (DGT) clarifies that the successors of the deceased must fulfil outstanding Personal Income Tax (IRPF) obligations, although they are not liable for penalties.

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2022-06-17PublishedPublished 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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