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V0579-22 21 March 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · preterición

Out-of-court settlements for preterition or disinheritance are taxed as 'inter vivos' gratuitous transfers

A query was raised regarding whether assets received through an out-of-court settlement following preterition or disinheritance should be taxed under inheritance tax or gift tax. The DGT ruled that, as these arise from an agreement between the parties rather than the direct application of law due to nullity, they constitute an inter vivos gratuitous transfer.

The question raised

Cuestión planteada Si lo percibido por el preterido o por el desheredado como consecuencia de un acuerdo extrajudicial con el resto de herederos ha de tributar en el Impuesto sobre Sucesiones y Donaciones como una transmisión "mortis causa" o, por el contrario, como una transmisión lucrativa "intervivos".

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