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Consultants ask whether the value of inherited shares should be included in Patrimonial Tax and Temporal Solidarity Tax for Large Fortunes declarations. The DGT responds that, as the effects of inheritance acceptance are retroactively applied to the date of death, heirs are considered the legal holders and must be included in the taxable base.
Question posed: Whether, for the purposes of Wealth Tax and the Temporary Solidarity Tax on Large Fortunes, the value of the aforementioned shares must be included in the tax return. If so, whether said value must be integrated into the taxable base of the aforementioned taxes.
Wealth Tax and the ITSGF tax the ownership of net assets on the accrual date, December 31. Since the acceptance of an inheritance retroacts to the moment of death, heirs must include the shares in their tax return if they hold ownership according to the applicable legal rules. This criterion also applies to the ITSGF due to its reference to the Wealth Tax regulations.
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