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V1786-25 ·8 October 2025 ·consulta-vinculante Low impact
Tax

Pure, simple and gratuitous renunciation of an inheritance triggers tax only on beneficiaries

The DGT clarifies that if the renunciation is pure, simple and gratuitous, only the beneficiaries are subject to tax, as the renunciant is not considered a heir.

In 6 key points

Lifecycle

2025-10-08PublishedPublished 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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