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V5436-16 ·23 December 2016 ·consulta-vinculante Medium impact
FISCAL

Inheritances in suspense: income attributed to heirs by share

The DGT clarifies that income from assets of an inheritance in suspense is attributed to heirs or beneficiaries according to their share, regardless of whether they can dispose of it.

In 6 key points

How it affects those involved

Income from assets of an inheritance in suspense is attributed to heirs or beneficiaries based on their share, irrespective of disposal rights.

Lifecycle

2016-12-23PublishedPublished 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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