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An heir asks whether she can deduct from her inheritance tax the amount previously paid by her parents when they received the same assets. The DGT rules that this is not possible because the most recent transfer occurred between siblings rather than between descendants.
Cuestión planteada Si al supuesto de hecho planteado le es de aplicación lo dispuesto en el art 20.3 de la ley 29/1987, del Impuesto sobre Sucesiones y Donaciones.
La deducción del artículo 20.3 de la Ley 29/1987 requiere que todas las transmisiones mortis causa de los mismos bienes en un periodo de diez años se realicen a favor de descendientes. Al ser la última transmisión entre hermanos (colaterales de segundo grado) y no entre descendientes, no se cumple el requisito para aplicar la deducción.
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