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V1206-25 3 July 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · sucesión intestada

In intestate succession, a list of presumed heirs may be submitted

The consultant asks whether a formal declaration of heirs is mandatory in the absence of a will. The DGT states that, under the Regulation, if no judicial declaration is made, a list of presumed heirs and their relationships is sufficient.

The question raised

Whether it is necessary to provide a formal abintestato declaration of heirs (notarial or judicial) as a requirement for the processing of the Inheritance and Gift Tax.

The DGT's ruling

In acquisitions due to death, if no judicial declaration of heirs exists, a list of the presumed heirs must be submitted, including their relationship to the deceased. However, the DGT clarifies that the Autonomous Communities have the competence to regulate management aspects and could require specific documentation. Therefore, the competence to resolve matters regarding the regulations of Castilla-La Mancha lies with its respective Tax Agency.

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