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The inquirer asks about the statute of limitations regarding an inheritance following a series of renunciations and intestate successions. The DGT indicates that if the inheritance is accepted, the limitation period could be interrupted by administrative actions, although the final determination depends on the tax office.
Cuestión planteada Prescripción de la herencia repudiada.
Si la Administración realiza acciones de comprobación o inspección con conocimiento formal del obligado, el plazo de prescripción de cuatro años se interrumpe. Una vez interrumpido, el cómputo del plazo se reinicia. La oficina liquidadora competente será la encargada de determinar si la prescripción se ha producido o no según los documentos aportados.
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