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V3337-16 ·15 July 2016 ·consulta-vinculante Medium impact
FISCAL

Increase in compensation for forced expropriation after death subject to Inheritance Tax

The DGT determines that the increase in compensation paid to heirs following a judicial decision constitutes a taxable event under Inheritance Tax, as it is linked to the deceased.

In 6 key points

How it affects those involved

The increase in compensation due to forced expropriation after death is subject to Inheritance Tax due to its link to the deceased.

Lifecycle

2016-07-15PublishedPublished 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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