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An heir asks whether compensation from the Insurance Compensation Consortium for DANA damage to the deceased's property is taxable. The DGT confirms yes, as it is a credit right forming part of the deceased's estate.
Question posed: Whether the amount received must be included within the hereditary estate for the purposes of paying the Inheritance and Gift Tax.
The amount received as compensation derives from a credit right of economic content recognized to the deceased and formed part of her estate. Therefore, said value must be integrated into the assets and rights that constitute the deceased's estate. This implies that it must form part of the taxable base of the Inheritance and Gift Tax in accordance with the LISD.
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