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V3000-23 16 November 2023 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IS · ius delationis

Two inheritance taxes must be settled separately if there are two mortis causa transfers

The consultant asks how to settle the inheritances of two uncles who died successively. The DGT explains that the settlement depends on whether the second deceased person accepted the first inheritance or if the right to accept (ius delationis) is transferred, and that the deduction for double transfer is not applicable as it is not between descendants.

The question raised

Question posed: How the Inheritance and Gift Tax of both inheritances must be settled.

The DGT's ruling

If the second deceased person accepted the inheritance of the first, two transfers are settled: one from the first deceased to the second and another from the second to the heirs. If the second deceased person died without accepting or repudiating, their heirs acquire the right to accept the first inheritance, and both taxes must be settled separately. The deduction for transfers of the same assets within ten years is not applicable because this requires the transfers to be made in favor of descendants, which does not occur between siblings and nephews.

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