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V1929-20 ·12 June 2020 ·consulta-vinculante Medium impact
Tax

No obligation to file income tax return for a deceased person if the inheritance is renounced

A query was raised regarding whether an individual must file an income tax return for their deceased parent if they choose to renounce the inheritance. The Directorate General for Taxes (DGT) ruled that by renouncing, the individual does not acquire the status of heir or tax successor.

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Lifecycle

2020-06-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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