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V2762-23 10 October 2023 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · valor de adquisición

Inheritance expenses may be included in the acquisition value if payment by each heir is proven

An heir inquired whether inheritance expense invoices issued in the name of a single heir prevent others from including them in their Personal Income Tax (IRPF) filings. The Directorate General for Taxes (DGT) ruled that it is possible to incorporate these costs into the acquisition value, provided it is proven that each heir covered their respective share.

The question raised

Whether the fact that the invoices are issued in the name of one of the heirs would prevent the others from applying the corresponding deductions in the Personal Income Tax.

The DGT's ruling

Notary, probate, or registry expenses form part of the acquisition value of assets received through inheritance. For each heir to be able to include them, it will be necessary to prove that said expenses are real and that they have been paid in the percentage corresponding to each one. This proof may be provided by any means admitted in Law.

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