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V3054-21 ·7 December 2021 ·consulta-vinculante Medium impact
Tax

Inheritance liabilities pending due to absence of physical heirs

The DGT clarifies that rental taxation for a pending inheritance composed of financial assets remains pending when the heir is a foundation to be established and there are disinherited children.

In 6 key points

How it affects those involved

The attribution of rental income for IRPF purposes is suspended in cases where no physical heirs exist at the time of inheritance.

Lifecycle

2021-12-07PublishedPublished 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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