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A taxpayer asks whether receiving a cash inheritance without a notary deed has any implications for Personal Income Tax (IRPF). The DGT rules that since the amount is subject to Inheritance and Gift Tax, it is exempt from IRPF.
Cuestión planteada Si tiene algún efecto tributario en el IRPF por el hecho de no haber intervenido notario, y, por ende, no existir escritura notarial.
La cantidad percibida por herencia está sujeta al Impuesto sobre Sucesiones y Donaciones por la adquisición de bienes y derechos. Al estar sujeta a dicho impuesto, no estará sujeta al IRPF según el artículo 6.4 de la LIRPF. Para este efecto, es irrelevante que la adjudicación de la herencia se haya formalizado en documento notarial.
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