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A query is made as to whether the renunciation of an inheritance, carried out after the initial six months but prior to the statute of limitations, alters the deadlines for filing the tax return. The DGT responds that the renunciation by an heir does not interrupt the filing period established in the Regulations.
Question posed: In the event that such renunciation occurs after the six months have elapsed but prior to the statute of limitations for the tax, what deadlines are available to the beneficiaries of the renunciation for the filing of the Inheritance and Gift Tax return.
Documents or returns for Inheritance and Gift Tax must be filed within six months from the death of the decedent. Renunciation by one of the heirs does not, in any case, interrupt the filing period provided for in the Regulations. The DGT cannot rule on the possibility of deferral or installment payments, as this falls under the competence of the Autonomous Community.
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