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V1744-25 ·24 September 2025 ·consulta-vinculante Medium impact
Tax

No obligation to file Inheritance Tax until acceptance of inheritance

The consultant asks whether Inheritance Tax must be filed while an inheritance is pending and not yet accepted. The DGT responds that no filing obligation arises until acceptance occurs, either express or implied.

In 6 key points

Lifecycle

2025-09-24PublishedPublished 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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