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V1771-22 27 July 2022 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · prórroga de plazo

Inheritance Tax extension requests must be submitted before the end of the fifth month following death

A query was raised regarding whether an extension for Inheritance and Gift Tax can be requested up until the final day of the filing period or if it must be done before the end of the fifth month. The DGT clarifies that the request must be made before the conclusion of the fifth month following the death.

The question raised

Clarify whether the expression contained in Article 68 of the Inheritance and Gift Tax Regulations, "the request for an extension shall be submitted within the first five months of the filing period," means that it can be submitted until the last day on which the filing period ends, that is, before the sixth month, or whether it means that it must be submitted before the conclusion of the fifth month from the death of the decedent.

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