Skip to content
Back to index
V0482-23 1 March 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · ius delationis

ISD on inheritance from the first deceased accrues on the date of the transmitting heir's death

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.

The question raised

Accrual date of the Inheritance and Gift Tax for the transmitting heir in cases where the right of transmission under Article 1006 of the Civil Code exists.

The DGT's ruling

In cases involving the right of transmission (Art. 1006 of the Civil Code), the transmitting heirs may not accept the inheritance of the first decedent until the death of the second. Therefore, the Inheritance and Gift Tax (ISD) regarding the assets of the first decedent accrues on the date of the death of the second decedent, pursuant to Article 24.3 of the LISD. Likewise, the surviving spouse of the transmitter shall only settle the tax on the assets corresponding to them as a successor to the second decedent.

Book your free first meeting