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V2321-19 ·9 September 2019 ·consulta-vinculante Medium impact
Tax

Pure, simple and gratuitous repudiation of an inheritance allows beneficiaries to be taxed directly

The inquirer asks about the tax consequences of repudiating or renouncing their mother's inheritance in favour of their sister. The DGT explains that the tax treatment varies depending on whether the renunciation is pure, simple and gratuitous, or whether it is made in favour of a specific person.

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2019-09-09PublishedPublished 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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