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V1727-22 ·20 July 2022 ·consulta-vinculante Medium impact
Tax

Tax declaration due from date of death, payment deferred until condition removed

An heir asks when tax liability arises on an inheritance subject to a 30-year condition. The DGT states that the declaration must be filed within the standard period after death, but payment is deferred until the condition is fulfilled.

In 6 key points

Lifecycle

2022-07-20PublishedPublished 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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