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A query was raised regarding when a beneficiary of a renunciation of an inheritance from a primary deceased party must pay tax, in cases where the intermediate heir died without accepting or repudiating said inheritance. The DGT rules that the tax accrues on the day the renunciation is formalised before a notary.
Cuestión planteada Fecha de devengo a efectos de que la consultante como coheredera efectúe la correspondiente autoliquidación complementaria del Impuesto sobre Sucesiones y Donaciones.
Los beneficiarios de una renuncia pura, simple y gratuita tributan por la adquisición de la parte repudiada aplicando el coeficiente de su patrimonio preexistente y su parentesco con el causante. En casos donde el heredero transmitente fallece sin aceptar la herencia y su heredero renuncia a ella, el devengo del impuesto se produce el día de la renuncia formal. Esto se debe a que la renuncia actúa como una limitación que impide la adquisición efectiva hasta que desaparece.
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