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A resident in Spain has enquired about the taxation of an inheritance from a father resident in Mexico, where a property will be transferred to settle a debt prior to the division of assets. The Directorate-General for Taxes (DGT) clarifies that the transfer occurs after the tax accrual and that the taxable base is calculated using deductible debts existing at the time of death.
Cuestión planteada Tributación de la operación.
La base imponible del Impuesto sobre Sucesiones y Donaciones se compone del valor real de los bienes y derechos minorado por las deudas deducibles en el momento del fallecimiento. La dación de un inmueble en pago de la deuda hereditaria es una operación posterior al devengo del impuesto y no debe incluirse en la autoliquidación de sucesiones, pudiendo tributar en el IRPF por la alteración patrimonial. Al ser el causante no residente y no haber punto de conexión con una Comunidad Autónoma, la gestión corresponde a la Administración Central del Estado, aplicándose la normativa de la Comunidad de Madrid por la residencia de la heredera.
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