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V2063-16 ·13 May 2016 ·consulta-vinculante Medium impact
Tax

Tax settlement depends on whether the deceased heir accepted the inheritance

A query was made regarding the tax settlement for a deceased aunt, whose brother (the applicant's father) died without having accepted or renounced the inheritance. The DGT indicates that the tax treatment depends on whether the inheritance is considered accepted or not under civil law.

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2016-05-13PublishedPublished 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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