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A co-heir asks whether late payment interest must be paid after another co-heir renounces an inheritance outside the statutory deadline. The DGT explains that the tax treatment varies depending on the type of renunciation and that the payment of interest is an accessory obligation to the principal tax.
Cuestión planteada Si la consultante tiene que pagar los intereses de demora que se producen al tener que realizar fuera de plazo una declaración complementaria del Impuesto sobre Sucesiones y Donaciones.
Si la renuncia es pura, simple y gratuita y no ha prescrito el impuesto, el renunciante no es sujeto pasivo y los bienes pasan directamente de la causante a los demás herederos. En otros casos de renuncia, el renunciante tributa por la adquisición hereditaria y luego por la transmisión al beneficiario. Al ser el contribuyente obligado al pago del impuesto por la parte que le acrece, también queda obligado a satisfacer el interés de demora como obligación tributaria accesoria.
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