Intestate succession: the list of presumed heirs before the DGT

The processing of Inheritance and Gift Tax (ISD) presents technical particularities when the deceased has not left a will. One of the recurring doubts is whether the absence of a judicial or notarial declaration of heirs prevents the settlement of the tax.

What the DGT has ruled

The Dirección General de Tributos (DGT) has specified that, in acquisitions due to death where no judicial declaration of heirs exists, it is possible to submit a list of the presumed heirs along with proof of their relationship to the deceased. This procedure allows for progress in the tax management without the immediate obligation of a formal declaration of heirs ab intestato.

However, the ruling establishes an important distinction regarding territorial competence. The DGT points out that the Autonomous Communities possess the competence to regulate aspects of tax management. Consequently, regional administrations could demand additional or specific documentation to validate said list of presumed heirs.

What it means for you

If you find yourself in a situation where you are receiving an inheritance without a will, the lack of a judicial or notarial document declaring you an heir does not necessarily block the possibility of declaring the transfer. However, the validity of the list of presumed heirs will depend on the regulations of the Autonomous Community where the tax must be settled.

For example, in regions such as Castilla-La Mancha, the competence to decide on documentary requirements rests exclusively with its respective regional Tax Agency, which may establish management criteria different from the general ones.

What you should do

In the event of intestate succession, it is fundamental to first identify the applicable regulations in the corresponding Autonomous Community. Before proceeding with the submission of the list of presumed heirs, it is necessary to verify whether the regional administration requires any complementary document to prove the relationship or the status of heir. Each patrimonial and territorial situation requires an analysis of the management requirements in force at the competent tax office.