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V4972-16 16 November 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · repudiación de la herencia

Obligation to pay late payment interest following a supplementary tax return due to inheritance accretion

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.

The question raised

Whether the consultant must pay the late payment interest arising from having to file a supplementary return for Inheritance and Gift Tax outside the prescribed period.

The DGT's ruling

If the renunciation is pure, simple, and gratuitous and the tax has not prescribed, the renouncing party is not a taxable person and the assets pass directly from the deceased to the other heirs. In other cases of renunciation, the renouncing party is taxed on the hereditary acquisition and subsequently on the transmission to the beneficiary. As the taxpayer is obliged to pay the tax on the portion that accrues to them, they are also obliged to satisfy the late payment interest as an accessory tax obligation.

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