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A taxpayer renounces their share of an inheritance from 1985 in favour of their three children via a public deed. The DGT clarifies that, as this is not a pure and simple renunciation, the person renouncing must pay tax on the acquisition of the inheritance, while the beneficiaries must pay tax on the donation received.
Cuestión planteada Cómo tributa la renuncia y cuando se entiende producido el devengo.
Cuando la renuncia se hace a favor de personas determinadas, se exige el impuesto al renunciante por la adquisición mortis causa y, además, lo que deba liquidarse por la cesión o donación a los beneficiarios. En el caso de que el impuesto de la herencia esté prescrito, la renuncia se reputa fiscalmente como donación, devengándose esta en el momento en que se perfecciona el acto. La determinación del momento exacto del perfeccionamiento de la donación es una cuestión de hecho que debe resolver la Administración gestora.
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