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A taxpayer asks whether they must declare assets received through their father's inheritance in their Personal Income Tax return. The DGT responds that acquisition by inheritance is not subject to Personal Income Tax because it is taxed under the Inheritance and Gift Tax.
Question posed: Whether the assets received must be declared in the 2019 Personal Income Tax return.
The acquisition of assets or rights through inheritance is not subject to Personal Income Tax pursuant to Article 6.4 of the LIRPF, as it is subject to the Inheritance and Gift Tax. However, the taxpayer must declare the income generated by said assets. In the case of urban real estate not used for economic activities nor generating capital income, there is an obligation to impute the corresponding imputed rental income.
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