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The consultant asks whether inherited assets should be declared in the 2024 or 2025 tax return. The DGT confirms they must be included in the 2024 return as inheritance acceptance has retroactive effect from the date of death.
Cuestión planteada Si el consultante debe presentar declaración del Impuesto sobre el Patrimonio correspondiente al ejercicio 2024 por los bienes heredados o la obligación surge en el ejercicio 2025, año en que se formaliza la aceptación de la herencia.
El Impuesto sobre el Patrimonio se devenga el 31 de diciembre y afecta al patrimonio del que sea titular el sujeto pasivo en esa fecha. Según el Código Civil, los efectos de la aceptación de la herencia se retrotraen al momento de la muerte del causante. Por tanto, el heredero debe incluir los bienes heredados en su declaración del ejercicio en que se produjo el fallecimiento.
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