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A taxpayer inquired whether renouncing an inheritance triggers Inheritance Tax (ISD), Wealth Tax, or Income Tax (IRPF). The DGT ruled that the renouncing party is not liable for Wealth Tax or Income Tax because the assets never entered their estate.
Cuestión planteada Si el consultante, en el caso de que no haya llegado a aceptar la herencia, debe tributar en el Impuesto sobre Sucesiones y Donaciones, en el Impuesto sobre el Patrimonio o en el Impuesto sobre la Renta de las Personas Físicas, y, en caso afirmativo, en qué condiciones.
En el Impuesto sobre el Patrimonio, el repudiante no debe incluir los bienes repudiados porque estos pasan directamente al beneficiario con efectos desde la muerte del causante. En el IRPF, el repudiante no debe declarar ganancias o pérdidas patrimoniales por la porción repudiada, ya que al no integrarse en su patrimonio no se produce alteración patrimonial. La regla que considera la repudiación como donación en el ISD solo grava al beneficiario y no implica que el repudiante haya adquirido previamente los bienes.
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