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V2628-21 ·29 October 2021 ·consulta-vinculante Medium impact
Tax

Tax paid in previous transfers cannot be deducted if the latest transfer is between siblings

An heir asks whether she can deduct from her inheritance tax the amount previously paid by her parents when they received the same assets. The DGT rules that this is not possible because the most recent transfer occurred between siblings rather than between descendants.

In 6 key points

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2021-10-29PublishedPublished 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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