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The consultant asks whether credit rights — one in a mortgage enforcement procedure and another from a creditors' bankruptcy proceeding — should be declared in their aunt's estate. The DGT responds that these rights are part of the estate and must be included in the declaration valued at market value.
Question raised: Valuation for the purposes of Inheritance and Gift Tax.
Heirs must include in their tax return all assets and rights that constitute their hereditary portion, including credit rights that the deceased held against third parties. These rights must be valued at their market value on the accrual date (death), or at the declared value if it is higher. It is not admissible to wait for actual collection to file a supplementary return.
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