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A query was raised regarding whether an individual must file an income tax return for their deceased parent if they choose to renounce the inheritance. The Directorate General for Taxes (DGT) ruled that by renouncing, the individual does not acquire the status of heir or tax successor.
Cuestión planteada Si, en caso de repudiar la herencia, está obligada a presentar la declaración del Impuesto sobre la Renta de las Personas Físicas de su progenitor relativa al periodo impositivo 2019.
La condición de sucesor a efectos tributarios se adquiere conforme a la legislación civil, una vez se ha adquirido la condición de heredero. Si se repudia la herencia, no se adquiere la condición de heredera ni de sucesora en la obligación tributaria del causante. Por tanto, la obligación de presentar las declaraciones tributarias del fallecido corresponde a sus sucesores.
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