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V1452-22 20 June 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Acquisition of rights through judicial settlement following disinheritance is taxed as a gift

An individual acquired inheritance rights following a judicial conciliation process in which the heir accepted their status as a legitimate heir. The Spanish Tax Agency (DGT) has determined that this type of gratuitous legal transaction must be taxed under the rules for gifts.

The question raised

Whether the taxpayer must be taxed under the Inheritance Tax or the Gift Tax modality of the Inheritance and Gift Tax.

The DGT's ruling

The taxable event for inheritance requires acquisition by way of succession. However, withdrawal or acquiescence in court proceedings carried out with the intent of liberality are considered gratuitous inter vivos legal transactions. Therefore, the acquisition of rights through a judicial settlement must be taxed under the modality of donations.

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