The article asks whether a transactional agreement converting a legacy into cash constitutes a donation and whether the inheritance tax paid can be recovered. The DGT states that the nature of the agreement will depend on whether reciprocal concessions exist and on the titles agreed upon by the parties.
Question posed: Whether, regardless of the judicial ruling that may be issued by the court handling the inheritance partition proceedings, considering or not the extinction of the legacy granted by the deceased in favor of the plaintiffs in the proceedings, in the event that the litigating parties reach a settlement agreement whereby they stipulate that the legacy has survived transformed into the amount deposited in the indicated current account, it can be understood that such settlement agreement constitutes a donation subject to the corresponding tax; and whether, in the event that the settlement agreement is not understood as an act subject to gift tax, given that the consultant and her siblings liquidated and paid the resulting amount from the taxable event of the inheritance tax, they may request and, if applicable, obtain the refund of the payment as an undue payment for the amount satisfied.
Para que un acuerdo sea transacción, debe haber concesiones recíprocas y realizarse tras entablada una demanda. La liquidación dependerá del título por el cual se adjudiquen los derechos litigiosos según lo acordado por las partes. La valoración de si existe un ingreso indebido en el impuesto de sucesiones y su devolución es competencia de la Administración tributaria gestora.
What is published here, applied to a company or a specific case. The first meeting is free.