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V0889-23 18 April 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IS · ius delationis

Two separate Inheritance Tax settlements required for uncle's and grandmother's estates

A taxpayer inquired about the procedure for settling two inheritances following the deaths of their uncle and grandmother. Although the taxpayer's mother was the heir to both, she intended to renounce them. The Directorate General of Taxes (DGT) ruled that two independent settlements must be carried out, explaining when the tax liability arises and which kinship rules apply.

The question raised

Question posed: How the two inheritances should be settled.

The DGT's ruling

The heirs must perform one settlement for the uncle's inheritance, applying the coefficient according to their pre-existing assets and kinship with the uncle, and another settlement for the grandmother's inheritance according to their assets and kinship with her. The accrual of the tax for the inheritance of the first decedent (uncle) occurs on the day of the death of the second decedent (grandmother), as this is the moment when the heirs can accept the inheritance. The mother's renunciation does not interrupt the filing deadlines established in the Regulations.

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