Skip to content
V1819-16 ·25 April 2016 ·consulta-vinculante Medium impact
Tax

Taxpayer status becomes final if assessment is not challenged within the deadline

An heir asks whether renouncing an inheritance would annul Inheritance Tax assessments already issued following an inspection. The DGT responds that, since the taxpayer status was not challenged at the time, it has become final.

In 5 key points

Lifecycle

2016-04-25PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact