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An heir inquired whether travel costs, accommodation in New York, and ash disposal fees could be deducted from Inheritance Tax. The Directorate General for Taxes (DGT) ruled that these expenses are not considered part of the local customs and practices.
Cuestión planteada Si a los efectos del Impuesto sobre Sucesiones y Donaciones se podrá deducir los gastos de desplazamiento, estancia en Nueva York y depósito de las cenizas.
Los gastos de desplazamiento, estancia en Nueva York y depósito de las cenizas no pueden entenderse dentro del concepto de gastos de entierro y funeral según los usos y costumbres de la localidad. Solo podrán deducirse los gastos que se ocasionen en España con motivo de la incineración.
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