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The taxpayer asks how to settle the tax following the successive deaths of his father, brother, and mother. The DGT responds that if the deceased did not accept the inheritance but the right to do so is transmitted, independent self-assessments must be carried out for each decedent.
Question posed: How the Inheritance and Gift Tax of the three inheritances must be settled.
If a person called to succeed dies without accepting or repudiating the inheritance, their right to accept (ius delationis) is transmitted to their heirs. Upon accepting the inheritance of the second decedent, the heir acquires the right to accept the inheritances of the previous decedents. In this scenario, inheritance taxes must be settled separately for each decedent, including the assets inherited from the previous one in each self-assessment.
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