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Successors: 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

Stable position Medium confidence 14 rulings · 2014–2025

Current position

In acquisitions due to death without a judicial declaration of heirs, it is mandatory to submit a list of the presumed heirs and their relationship to the deceased. However, the Autonomous Communities retain the competence to regulate management aspects and demand specific documentation. The resolution regarding regional regulations falls under the respective Tax Agency of said community.

The DGT's position on the status of a successor has been heterogeneous depending on the case analyzed. While in the reduction for primary residence a group criterion is maintained where the non-compliance of one affects all, in other areas such as the commutation of usufruct or the status of an entrepreneur, requirements regarding intention or the legal nature of the business have been specified. The latest ruling focuses on the administrative management of the identification of heirs.

Turning points

  1. V0297-21

    Establishes that the commutation of usufruct by testamentary will does not constitute a legal transaction distinct from the inheritance, retroactively dating the acquisition to the time of death.

  2. V2622-21

    Clarifies that, although the primary residence reduction benefits the group, if the will assigns specific assets, the reduction is only enjoyed by the person to whom such elements are adjudicated.

Analysis based on 14 of 14 rulings with a stated position. Updated 26 September 2026.

Rulings on this topic

14
V1206-25 3 Jul 2025

In intestate succession, a list of presumed heirs may be submitted

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
sucesión intestadahecho imponiblesujeto pasivodeclaración de herederoscausahabientes LISD — Ley 29/1987 de Sucesiones y Donaciones art. 1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3
Affects CompanyExpat · Non-residentIndividual
V0603-25 1 Apr 2025

Credit rights must be included in the inheritance tax base

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
derechos de créditobase imponiblevalor de mercadohecho imponiblecausahabientes 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
V0427-21 1 Mar 2021

Fiscal residence in ISD determined by full application of IRPF rules including CDI

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
residencia habitualobligación personalobligación realcausahabientesconvenio de doble imposición 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
V0698-17 21 Mar 2017

Fiscal benefit retained for share transfers among heirs or reinvestment

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
mantenimiento de valorreducción por transmisión de participacionestransmisión mortis causareinversiónanticipo de legítima LISD — Ley 29/1987 de Sucesiones y Donaciones art. 20.2.cLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual

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