Skip to content
Back to index
V2398-17 21 September 2017 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Deadlines for filing Inheritance and Gift Tax are suspended in the event of inheritance litigation

An heir asks whether they must file an Inheritance and Gift Tax (ISD) return when their siblings have stolen their share and legal proceedings are underway. The Directorate General of Taxes (DGT) responds that the acquisition of assets through inheritance is subject to tax and that, in the event of litigation, the filing deadlines are suspended.

The question raised

Whether there is an obligation to file the Inheritance and Gift Tax return.

The DGT's ruling

The acquisition of assets and rights through inheritance constitutes the taxable event for ISD. If the acquirer is a non-resident, they shall only be taxed on assets located or which must be fulfilled within Spanish territory. In the event of the promotion of litigation or voluntary probate proceedings, the deadlines for filing tax returns are suspended, and shall begin to be counted anew from the day following the final and binding resolution.

Book your free first meeting