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An heir with a 57% disability queried whether they could apply for an exemption following the death of their father, who had an 80% disability. The DGT clarified that it can only provide information regarding state-level reductions and not those specific to the regulations of the Region of Murcia.
Cuestión planteada Exención fiscal del heredero.
En adquisiciones mortis causa, se aplica una reducción de 47.858,59 euros a personas con un grado de discapacidad igual o superior al 33% e inferior al 65%. Para quienes acrediten un grado igual o superior al 65%, la reducción será de 150.253,03 euros. La DGT no puede informar sobre reducciones o bonificaciones específicas de la Comunidad Autónoma de Murcia.
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