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A heir asks whether amounts returned after voluntary causante regularization should be included in their personal income tax. The DGT responds that these amounts are taxable under Inheritance and Gifts Tax, not Personal Income Tax.
Cuestión planteada Si la consultante debe incorporar la totalidad de los importes devueltos en su declaración del Impuesto sobre Sucesiones y Donaciones.
El importe percibido por la heredera está sujeto al Impuesto sobre Sucesiones y Donaciones por ser una adquisición de bienes y derechos por herencia. Si no se incluyó el derecho de crédito en la autoliquidación original, se debe presentar una complementaria por el importe total, incluidos los intereses de demora. Al estar sujetos al Impuesto sobre Sucesiones y Donaciones, estos ingresos no tributan en el IRPF.
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