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Heirs consulted whether they must declare a tax refund (IVMDH) and its accrued interest following the death of the deceased. The DGT ruled that the principal amount does not need to be declared again if it was already subject to Inheritance Tax, although the interest must be taxed both in Inheritance Tax and in the deceased's Personal Income Tax (IRPF).
Cuestión planteada Primera: Si las herederas deben declarar la cuantía recibida en concepto de principal teniendo en cuenta que ya se declaró dicha cantidad al liquidar el Impuesto de Sucesiones
El principal de la devolución es un derecho patrimonial que forma parte de la masa hereditaria y ya tributó en el Impuesto sobre Sucesiones. Los intereses de demora, al vincularse al fallecimiento, constituyen hecho imponible del Impuesto sobre Sucesiones, debiendo presentarse autoliquidaciones complementarias. En el IRPF, la devolución del IVMDH es rendimiento de actividad económica del fallecido y los intereses son ganancias patrimoniales atribuibles al causante, imputables al ejercicio de su fallecimiento.
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