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V1772-22 27 July 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · ganancia patrimonial

Renouncing an inheritance in favour of a specific person may trigger capital gains or losses for Income Tax purposes

A taxpayer inquired whether renouncing the inheritance of their father and grandparents in favour of their brother triggers capital gains or losses for Income Tax (IRPF) purposes. The Directorate General for Taxes (DGT) ruled that, because the renunciation is made in favour of a specific person, it is deemed to follow a prior acceptance. Consequently, the renunciation is treated as a donation, necessitating the calculation of any capital gain or loss.

The question raised

Cuestión planteada Si la renuncia conlleva ganancias y pérdidas patrimoniales en el IRPF del consultante, forma de su cálculo y cuáles serían las fechas y valores de adquisición y transmisión a efectos de dicho cálculo.

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