Doctrine by topic · DGT Observatory

Tacit Acceptance: DGT doctrinal evolution

How the DGT's position on this topic has evolved, and the rulings it rests on.

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How the DGT's position has evolved

Settled doctrine High confidence 11 rulings · 2014–2025

Current position

The filing of the Inheritance Tax declaration does not necessarily imply the acceptance of the inheritance. However, acts such as receiving rental income or filing the inheritance tax return may constitute tacit acceptance. Once the inheritance is accepted, its effects are retroactive to the date of death, which may result in late tax settlements if the acceptance is delayed.

The DGT's position remains constant regarding the definition of acts that constitute tacit acceptance, such as the receipt of income. The distinction between the filing of the tax return and the acceptance of the inheritance has been maintained, although it is specified that acceptance retroacts its effects to the date of death.

Turning points

  1. V3222-23

    Clarifies the transmission of the ius delationis, noting that by accepting the inheritance of the second deceased person, the right to accept the inheritances of previous deceased persons is acquired, requiring separate settlements.

Analysis based on 10 of 11 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

11
V1744-25 24 Sept 2025

No obligation to file Inheritance Tax until acceptance of inheritance

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
herencia yacenteaceptación tácitahecho imponiblecaudal relictodevengo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.a
Affects CompanyExpat · Non-residentIndividual
V3135-17 4 Dec 2017

Rental income from an undivided inheritance is attributed to heirs by share

SG de Impuestos sobre la Renta de las Personas Físicas
atribución de rentasaceptación tácitacomunidad de bienesherencia yacenterendimientos de capital inmobiliario LIRPF — Ley 35/2006 del IRPF art. 8.3LIRPF — Ley 35/2006 del IRPF art. 88
Affects CompanyExpat · Non-residentIndividual
V0871-17 10 Apr 2017

Lease income attributed to heir following tacit acceptance of inheritance

SG de Impuestos sobre la Renta de las Personas Físicas
rendimientos del capital inmobiliarioaceptación tácitatitularidad jurídicaindividualización de rentasherencia LIRPF — Ley 35/2006 del IRPF art. 11LIRPF — Ley 35/2006 del IRPF art. 22
Affects CompanyExpat · Non-residentIndividual
V2063-16 13 May 2016

Tax settlement depends on whether the deceased heir accepted the inheritance

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
hecho imponiblesujeto pasivoderecho de transmisiónaceptación tácitacausahabiente LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 5.a
Affects CompanyExpat · Non-residentIndividual
V0539-15 10 Feb 2015

Tax treatment of inheritance renunciation depends on whether it is pure, simple and gratuitous or in favour of a third party

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
repudiación de la herenciarenuncia pura y simplerenuncia en favor de persona determinadaaceptación tácitasujeto pasivo LISD — Ley 29/1987 de Sucesiones y Donaciones art. 28Real Decreto 1629/1991 del Reglamento del Impuesto sobre Sucesiones y Donaciones
Affects CompanyExpat · Non-residentIndividual
V2433-14 15 Sept 2014

Renouncing usufruct after tacit acceptance of inheritance triggers new gift tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
aceptación tácitarenuncia pura y simpleusufructodonaciónconsolidación del dominio LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.6
Affects CompanyExpat · Non-residentIndividual

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