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V1771-22 ·27 July 2022 ·consulta-vinculante Medium impact
Tax

Inheritance Tax extension requests must be submitted before the end of the fifth month following death

A query was raised regarding whether an extension for Inheritance and Gift Tax can be requested up until the final day of the filing period or if it must be done before the end of the fifth month. The DGT clarifies that the request must be made before the conclusion of the fifth month following the death.

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2022-07-27PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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