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The taxpayer asks whether the settlement of Inheritance Tax is final or if it can be rectified following the partition of the inheritance. The DGT clarifies that avoidable excess allocations in the partition constitute a taxable event for Transfer Tax and Documented Legal Acts Tax.
Question posed: Whether the tax attribution made to the heirs is final or may be rectified by the Tax Administration before or after the partition of the inheritance.
If avoidable excess allocations in favor of an heir occur during the partition and adjudication of an inheritance, the taxable event for Transfer Tax and Documented Legal Acts Tax is triggered. In this case, the taxpayers shall be the persons obtaining said excesses. The self-assessment must be filed within a period of thirty business days.
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