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V1967-25 ·16 October 2025 ·consulta-vinculante Medium impact
Tax

Final allocation of inheritance by public deed does not create excess allocation or taxable events

Whether the distribution of funds from a bank account after the mother's death constitutes a donation or excess allocation is queried. The DGT responds that final allocation by public deed is considered to be without excess allocation.

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2025-10-16PublishedPublished 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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