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V1354-24 7 June 2024 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · repudiación de herencia

Pure, simple and gratuitous renunciation of an inheritance does not create a tax liability for the renouncer

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.

The question raised

Taxation of the transaction.

The DGT's ruling

In the case of pure, simple, and gratuitous repudiation or renunciation, only the beneficiaries of the renounced portion are taxed. The renouncing party is not considered an heir or legatee and, therefore, is not a taxable person for Inheritance and Gift Tax. Conversely, if the renunciation is in favor of a specific person, the renouncing party is taxed on the acquisition of the inheritance and must additionally settle the transfer to the beneficiary.

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