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The consultant asks whether Inheritance Tax must be filed while an inheritance is pending and not yet accepted. The DGT responds that no filing obligation arises until acceptance occurs, either express or implied.
Cuestión planteada - Si mientras la herencia está yacente existe obligación de presentar el Impuesto de Sucesiones.
No existe obligación de presentar el Impuesto sobre Sucesiones y Donaciones (ISD) mientras no se acepte la herencia, pues solo hay adquisición en caso de aceptación. No obstante, dado que la aceptación retrotrae sus efectos a la fecha del fallecimiento, si esta se realiza tras finalizar los plazos reglamentarios, la presentación se considerará fuera de plazo. La presentación del impuesto no supone por sí misma la aceptación de la herencia.
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