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A company inquired whether it should require the heir of certain shares to provide proof of payment of the Inheritance and Gift Tax before registering them in the share register. The DGT responds in the affirmative, due to the obligation to certify payment or exemption for the transfer of assets.
Question posed: In the event that the heir proves their status to the inquiring party, is the inquiring entity obliged to require the heir to provide proof of having satisfied the payment of the Inheritance and Gift Tax, or its exemption, before proceeding with their registration as a shareholder in the register of registered shares?
The entity is obliged to request certification of the payment of the IHD, or its exemption, prior to the delivery of the registered shares and their entry in the share register. Failure to comply with this duty constitutes a tax infringement punishable under the General Tax Law.
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