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V1929-20 12 June 2020 · SG de Tributos Criterion in force
IRPF · repudiación de la herencia

No obligation to file income tax return for a deceased person if the inheritance is renounced

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.

The question raised

Whether, in the event of repudiating the inheritance, she is obliged to file her parent's Personal Income Tax return relating to the 2019 tax period.

The DGT's ruling

The status of successor for tax purposes is acquired in accordance with civil legislation, once the status of heir has been acquired. If the inheritance is repudiated, the status of heir or successor to the tax liability of the deceased is not acquired. Therefore, the obligation to file the tax returns of the deceased corresponds to their successors.

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