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V1620-23 7 June 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · ius delationis

ISD must be settled on the assets of the original decedent, including rights transferred by a deceased heir

A taxpayer asks whether they must include in their inheritance tax settlement the assets that their brother inherited from their father before passing away. The DGT responds that, as a transmitting heir, they must settle the tax on the assets of the original decedent, including those that belonged to the brother.

The question raised

Question posed: Whether the taxpayer, when settling the tax on the inheritance received from their brother, must include those assets that their brother inherited from their father by way of inheritance.

The DGT's ruling

Transmitting heirs succeed directly from the original decedent, and therefore must settle the ISD on the assets and rights acquired from them. In this case, the taxpayer must include in the father's settlement both their own assets and those of the deceased brother who did not accept the inheritance. However, assets bequeathed to the deceased brother do form part of his own estate and must be settled in a separate succession.

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