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V2807-20 ·16 September 2020 ·consulta-vinculante Medium impact
Tax

Initiating probate proceedings interrupts the deadline for filing the Personal Income Tax (ISD) return

The taxpayer enquires whether their mother's estate is time-barred and how to quantify the tax. The DGT clarifies that probate proceedings interrupt filing deadlines and that the tax is governed by the regulations in force at the time of death.

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2020-09-16PublishedPublished 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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