Skip to content
Back to index
V1355-23 22 May 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · legado

Obligation to settle ISD on legacies when the legatee dies before accepting the inheritance

The taxpayer asks whether Inheritance and Gift Tax (ISD) must be filed for assets bequeathed to their brother, who died without accepting their father's inheritance. The DGT rules that a legacy is acquired automatically upon the testator's death; therefore, the deceased was already a legatee and must be taxed accordingly.

The question raised

Whether it is necessary to file the Inheritance and Gift Tax return for the consultant's brother due to the death of his father.

The DGT's ruling

The legatee acquires the right to the legacy from the death of the testator, thereby becoming the holder ipso iure without the need for acceptance. Upon the occurrence of automatic acquisition, the taxable event for the Inheritance and Gift Tax accrues on the day of the decedent's death. If the legatee dies before receiving the asset, it must be included in their own estate and taxed within their inheritance.

Book your free first meeting