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A query was raised regarding when tax accrues if an individual called to inherit dies without accepting the inheritance, thereby transmitting the right to their own heirs. The DGT ruled that accrual occurs upon the death of the second deceased, as this death constitutes a limitation on the effective acquisition of the assets.
Cuestión planteada - Fecha de devengo del Impuesto sobre Sucesiones y Donaciones para el heredero transmisario en los supuestos en que existe el derecho de transmisión del artículo 1006 del Código Civil.
En supuestos de derecho de transmisión (art. 1006 Código Civil), los herederos transmisarios no pueden aceptar la herencia del primer causante hasta que fallece el segundo. Por tanto, el ISD por los bienes del primer causante se devenga el día del fallecimiento del segundo causante, según el artículo 24.3 de la LISD. Asimismo, el cónyuge viudo del transmitente solo liquidará el impuesto por los bienes que le correspondan como causahabiente del segundo causante.
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