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V1967-25 16 October 2025 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Final allocation of inheritance by public deed does not create excess allocation or taxable events

Whether the distribution of funds from a bank account after the mother's death constitutes a donation or excess allocation is queried. The DGT responds that final allocation by public deed is considered to be without excess allocation.

The question raised

Whether the described transfers are considered donations. Whether there are excesses in adjudication among any of the heirs.

The DGT's ruling

The definitive adjudication carried out by means of a public deed shall be understood to have been performed without excesses in adjudication, and therefore does not give rise to other taxable events under the ISD. Movements made regarding the dormant estate from the time of death until acceptance are considered provisional. The tax treatment depends on the civil regulation of the acceptance and repudiation of the inheritance.

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