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V3222-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Successions of each decedent must be settled separately if the right of transmission is accepted

The taxpayer asks how to settle the tax following the successive deaths of his father, brother, and mother. The DGT responds that if the deceased did not accept the inheritance but the right to do so is transmitted, independent self-assessments must be carried out for each decedent.

Lifecycle

2023-12-12PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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