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A query was raised regarding whether an inheritance received by an ascendant living with the taxpayer should be included when calculating the €8,000 annual income limit for the ascendant tax allowance. The DGT ruled that the inheritance itself does not count as it is subject to Inheritance and Gift Tax, although any income generated by said inheritance will be included in the calculation.
Question posed: Whether, for the purposes of calculating the 8,000 euro limit established in Article 59 of the LIRPF, an inheritance received by an ascendant living with the taxpayer must be included.
The acquisition of assets through inheritance is not subject to Personal Income Tax (IRPF) as it is subject to Inheritance and Gift Tax; therefore, it is not counted as income for the 8,000 euro limit. However, if the inherited assets generate returns (movable capital, real estate, economic activities), imputed income, or capital gains and losses, these returns shall be included in the calculation of the limit.
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