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The inquirer asks about the tax consequences of repudiating or renouncing their mother's inheritance in favour of their sister. The DGT explains that the tax treatment varies depending on whether the renunciation is pure, simple and gratuitous, or whether it is made in favour of a specific person.
Cuestión planteada Consecuencias tributarias de la repudiación o renuncia.
En la repudiación o renuncia pura, simple y gratuita, los beneficiarios tributan por la adquisición de la parte renunciada aplicando el coeficiente de su patrimonio preexistente. En este caso, el renunciante no es sujeto pasivo del impuesto al no considerarse que ha aceptado la herencia. Si la renuncia es en favor de una persona determinada, el renunciante debe tributar por la adquisición hereditaria y, además, se exige el impuesto por la cesión o donación al beneficiario. Si la renuncia se realiza tras la prescripción del impuesto, se tratará como una donación.
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