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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

Whether the amount received by the preterited heir or the disinherited heir as a result of an out-of-court settlement with the remaining heirs must be taxed under the Inheritance and Gift Tax as a "mortis causa" transfer or, conversely, as an "inter vivos" lucrative transfer.

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