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A taxpayer inquired about the taxation of renouncing an inheritance following the death of their parents. The DGT clarifies that if the renunciation is pure, simple and gratuitous, the renouncer is not a taxable person because they never come to accept the inheritance.
Cuestión planteada Tributación de la operación.
En la repudiación o renuncia pura, simple y gratuita, solo tributan los beneficiarios de la parte renunciada. El renunciante no se considera heredero ni legatario y, por tanto, no es sujeto pasivo del Impuesto sobre Sucesiones y Donaciones. En cambio, si la renuncia es en favor de una persona determinada, el renunciante sí tributa por la adquisición de la herencia y debe liquidar adicionalmente la cesión al beneficiario.
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