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MEDIUM
FISCAL

Gains from property sales in suspended inheritance attributed to beneficiaries by share

V1471-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V1471-25
Published
6 Aug 2025

Summary

The DGT responds that gains from property sales made by a probate administrator during a suspended inheritance are attributed to the members of the suspended inheritance under the rules of rental attribution.

In 6 key points

Lifecycle

2025-08-06PublishedPublished 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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