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V1929-21 ·21 June 2021 ·consulta-vinculante Medium impact
Tax

The deadline for filing the Inheritance Tax return begins upon the death of the decedent, even if the accrual is deferred

A legatee receives a legacy conditional upon the sale of the decedent's assets. The DGT clarifies that the period for filing the return begins upon death, but the tax accrues when the condition is met.

In 6 key points

Lifecycle

2021-06-21PublishedPublished 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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