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V1132-19 23 May 2019 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · autoliquidación

Rectification of tax returns and refund of undue payments possible upon discovery of a new will

A taxpayer inquired about the implications for Inheritance and Gift Tax if a will were discovered in Mexico naming heirs different from those previously declared. The Directorate General for Taxes (DGT) ruled that it is possible to request a rectification of the tax return and a refund of any amounts unduly paid.

The question raised

What would happen to the amount paid for Inheritance and Gift Tax if the possible will executed in Mexico included different heirs?

The DGT's ruling

If a subsequent will with different heirs appears, the taxpayer may request the rectification of the tax return. This allows for the request for a refund of undue payments and the payment of the corresponding late payment interest. The right to request these refunds expires after four years.

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