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V2407-17 ·25 September 2017 ·consulta-vinculante Medium impact
Tax

Deceased's Income Tax debt may be deducted from Inheritance Tax settlement

An inquirer asked whether the Inheritance and Gift Tax could be settled by taking into account the deceased's outstanding Income Tax debt. The DGT ruled that the deceased's Income Tax liability is deductible from Inheritance Tax, provided all legal requirements are met.

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2017-09-25PublishedPublished 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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