Doctrine by topic · DGT Observatory

Heirs: 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 High confidence 12 rulings · 2014–2024

Current position

Income from intellectual property received by heirs who are not authors is classified as income from movable capital. Under IRPF (Personal Income Tax), only expenses for the administration and custody of securities or those necessary to obtain income through technical assistance or leasing are deductible. Management expenses for entities such as SGAE are not deductible under this concept.

The DGT's position remains stable regarding the nature of intellectual property income for heirs, treating it as movable capital. No changes in doctrine are observed, but rather a reiteration of the tax classification and the limitation on the deductibility of expenses.

Analysis based on 12 of 12 rulings with a stated position. Updated 27 September 2026.

Rulings on this topic

12
V0760-18 21 Mar 2018

The heirs of a usufructuary may request the rectification and refund of Wealth Tax

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
rectificación de autoliquidacióndevolución de ingresos indebidosusufructoplena propiedadherederos RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 126RGAT — RD 1065/2007, Reglamento General de Actuaciones Tributarias art. 127
Affects CompanyExpat · Non-residentIndividual
V5134-16 28 Nov 2016

Heirs can apply for refund of IRPF due to deceased parent

SG de Tributos
devolución de oficioobligaciones tributariascausanteherederosautoliquidación LIRPF — Ley 35/2006 del IRPF art. 79.dLIRPF — Ley 35/2006 del IRPF art. 81
Affects CompanyExpat · Non-residentIndividual
V2550-14 20 Sept 2014

Loans from a deceased person cannot be deducted if the creditor is an heir

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
base imponibletransmisiones mortis causadeudas deduciblescausanteherederos LISD — Ley 29/1987 de Sucesiones y Donaciones art. 9.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 13.1
Affects CompanyExpat · Non-residentIndividual

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