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V0794-15 12 March 2015 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · derechos hereditarios

The assignment of inheritance rights is taxed according to the type and location of the assets comprising the estate

A person inquires about how to be taxed and where to file the tax return for the acquisition of a portion of their brother's inheritance rights. The DGT responds that the tax base and the rate depend on the nature of the assets comprising the estate and that filing is carried out according to the location of said assets.

The question raised

Question posed: Taxation of the transaction and place of filing.

The DGT's ruling

The tax base for the assignment of inheritance rights is the real value of the assets comprising them, applying the tax rate corresponding to each asset. The tax return must be filed before the office of the Autonomous Community where the real estate is located or where the acquirer has their habitual residence if the assets are movable property. If the assets are located in different Autonomous Communities, the self-assessment must be filed in each of them.

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