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V2674-20 2 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Unclaimed dependency benefits of a deceased person are subject to Inheritance Tax

The children of a deceased person are claiming dependency benefits that their mother did not receive during her lifetime. The Directorate-General for Taxes (DGT) has ruled that these amounts must be subject to Inheritance and Gift Tax.

The question raised

Taxation of the amount received by the applicants.

The DGT's ruling

As the applicants are heirs, the receipt of the amounts owed to the deceased is carried out in their capacity as such. Therefore, the amount is subject to Inheritance and Gift Tax and not to Personal Income Tax. If this credit right was not included in the tax return, a supplementary return must be filed for the total amount or for the difference.

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