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V1727-22 20 July 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · devengo

Tax declaration due from date of death, payment deferred until condition removed

An heir asks when tax liability arises on an inheritance subject to a 30-year condition. The DGT states that the declaration must be filed within the standard period after death, but payment is deferred until the condition is fulfilled.

The question raised

Taxation of the money and assets to be received.

The DGT's ruling

The filing of the tax return must be carried out within six months of the death, including both the inheritance and the conditional legacy. However, the obligation to pay does not arise until the tax accrues upon the disappearance of the limitation. In the supplementary self-assessment, the elements of the tax liability shall be determined according to the regulations in force at the time of the new accrual. The tax rate shall be the average rate resulting from applying the rate in force at the new accrual to the total taxable base of the succession.

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