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MEDIUM
FISCAL

Inheritances must be declared in the year of death, not acceptance

V2516-25

Prepared and reviewed by the BMC editorial team  ·  Methodology

Technical details

Type
consulta-vinculante (what is this?)
Identifier
V2516-25
Published
16 Dec 2025

Summary

The consultant asks whether inherited assets should be declared in the 2024 or 2025 tax return. The DGT confirms they must be included in the 2024 return as inheritance acceptance has retroactive effect from the date of death.

In 6 key points

How it affects those involved

Inherited assets are subject to taxation in the year of the deceased's death, not when the inheritance is accepted.

Lifecycle

2025-12-16PublishedPublished 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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