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A taxpayer wishes to make a pure and simple renunciation of an inheritance for which the tax liability has already expired. The DGT clarifies that, as the assets were never integrated into their estate, they are not required to declare capital gains or include said assets in their Wealth Tax.
Question raised: Taxation of the operation for the taxpayer.
Repudiation has retroactive effects to the death of the decedent, whereby the assets pass directly to the beneficiary without passing through the repudiator. In Wealth Tax, the repudiator must not include the repudiated assets as they were not the owner thereof. In Personal Income Tax, no capital gain or loss occurs for the repudiator because their assets undergo no alteration. The legal fiction of donation by prescription only affects Inheritance and Gift Tax to tax the beneficiary.
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