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A taxpayer inquired whether the obligation to pay a specific sum to their sisters after inheriting company shares constitutes a deductible charge and when the tax liability arises. The DGT ruled that this is a non-deductible personal obligation and, as it constitutes a resolutory condition, the tax must be settled following the death.
Cuestión planteada Tributación de la operación.
La obligación de abonar una cantidad a terceros impuesta por los causantes es una carga personal del adquirente y no es deducible del valor de los bienes en el Impuesto sobre Sucesiones. Al tratarse de una condición resolutoria según el Código Civil, el impuesto se devenga en el fallecimiento y debe liquidarse en el plazo de seis meses sobre el valor real de lo recibido. Si la condición se incumple, se producirá la resolución de la parte de los bienes correspondiente.
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