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V3224-23 ·12 December 2023 ·consulta-vinculante Medium impact
Tax

Heirs must deduct the value of bequeathed life annuities from the estate for Inheritance Tax purposes

A query was raised regarding the valuation and taxation of a life annuity established in a will as an inheritance charge. The DGT ruled that heirs must deduct the value of such a charge from the total estate.

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

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