Doctrine by topic · DGT Observatory
How the DGT's position on this topic has evolved, and the rulings it rests on.
Current position
The legacy of property belonging to another is considered a burden imposed on the successor to accept the inheritance, which allows for its deduction from the taxable base of the Inheritance and Gift Tax (ISD). The amounts that heirs must pay to the legatee for this concept or for a legacy of maintenance reduce said base. For the deduction to proceed, the obligation must be duly substantiated, for example, by a final court judgment.
The DGT's position has been stable regarding the treatment of the legacy of property belonging to another as a deductible burden for the heir. Consistency has been maintained in that the legatee is taxed on the value received and that the income derived from this concept is not taxed in the Personal Income Tax (IRPF) as it is subject to the Inheritance and Gift Tax (ISD). The evolution shows a consolidation of the deductibility criterion against the initial restrictive interpretation.
Turning points
It established that if the heirs compensate for a legacy of property belonging to another with money without the impossibility of acquiring the asset, they could not deduct the burden in the ISD.
Analysis based on 9 of 10 rulings with a stated position. Updated 28 September 2026.