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V2807-20 16 September 2020 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · hecho imponible

Initiating probate proceedings interrupts the deadline for filing the Personal Income Tax (ISD) return

The taxpayer enquires whether their mother's estate is time-barred and how to quantify the tax. The DGT clarifies that probate proceedings interrupt filing deadlines and that the tax is governed by the regulations in force at the time of death.

The question raised

You wish to know whether your mother's estate would be time-barred and, if not, the quantification of the Inheritance and Gift Tax and potential penalties in the event of an incorrect declaration.

The DGT's ruling

The initiation of voluntary probate proceedings interrupts the deadlines for submitting documents and declarations, restarting the calculation on the day following the final and binding resolution. The tax accrues upon death, applying the rates, reductions, and allowances in force at that time. Statute of limitations is a matter of fact depending on the circumstances of each case, and the authority to determine it lies with the management office.

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