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A taxpayer inquired about the procedure for settling inheritance tax when two related individuals pass away during the inheritance process. The Directorate General for Tax Affairs (DGT) ruled that if the second deceased person had not yet accepted the inheritance from the first, their heirs must settle two separate inheritance taxes.
Cuestión planteada Cómo se debe liquidar el Impuesto sobre Sucesiones y Donaciones de los dos últimos fallecidos.
Si un llamado a suceder fallece sin aceptar ni repudiar la herencia, transmite a sus herederos el derecho a aceptar o repudiar dicha herencia (ius delationis). Para ser heredero directo del primer causante, los herederos deben aceptar primero la herencia del segundo fallecido. Esto conlleva la obligación de liquidar dos impuestos de sucesiones independientes: uno por la herencia del segundo causante y otro por la del primero.
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