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V2818-21 ·16 November 2021 ·consulta-vinculante Medium impact
Tax

No tax due on mortis causa transfers, but inter vivos transfers within four years are taxable

A query was raised regarding whether the inheritance of a vehicle exempt for persons with disabilities triggers special tax. The DGT ruled that a mortis causa transfer does not breach the exemption; however, a subsequent sale between living persons within four years does require a tax self-assessment.

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2021-11-16PublishedPublished 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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