Doctrine by topic · DGT Observatory

Transmissions Mortis Causa: DGT doctrinal evolution

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

← DGT Observatory

How the DGT's position has evolved

Settled doctrine High confidence 20 rulings · 2014–2026

Current position

Amounts received by heirs in their capacity as such are subject to Inheritance and Gift Tax. If credit rights are omitted from the original tax return, a supplementary return must be filed for the total amount, including late payment interest. These receipts are not taxed under Personal Income Tax (IRPF) as they are subject to inheritance tax.

The DGT's position remains constant regarding the application of Inheritance and Gift Tax to credit rights and other amounts received by heirs. No doctrinal change is observed, but rather a repeated application of the regulations concerning the nature of assets and the tax liability of heirs.

Analysis based on 20 of 20 rulings with a stated position. Updated 25 September 2026.

Rulings on this topic

20
V0045-26 13 Jan 2026

DANA damage compensation must be included in inheritance tax base

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
caudal relictoderecho de créditobase imponiblehecho imponibleindemnización LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.1LISD — Ley 29/1987 de Sucesiones y Donaciones art. 9.1
Affects CompanyExpat · Non-residentIndividual
V0594-21 15 Mar 2021

No liability in Spain for distributing foreign funds to non-resident heirs

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
obligación realresponsabilidad subsidiariatransmisiones mortis causaresidencia fiscalalbacea LISD — Ley 29/1987 de Sucesiones y Donaciones art. 7LISD — Ley 29/1987 de Sucesiones y Donaciones art. 8
Affects CompanyExpat · Non-residentIndividual
V0351-21 24 Feb 2021

Tobacconist licence must be valued at market value on the date of death

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
valor realvalor de mercadohecho imponiblebase imponibletransmisiones mortis causa Ley 9/1987 del Impuesto sobre Sucesiones y DonacionesLGT — Ley 58/2003 General Tributaria art. 89.1
Affects CompanyExpat · Non-residentIndividual
V0228-19 4 Feb 2019

Debts of the deceased cannot be deducted if the creditor is an heir or legatee

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
hecho imponiblebase imponibledeudas deducibleslegadotransmisiones mortis causa LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3.aLISD — Ley 29/1987 de Sucesiones y Donaciones art. 9.a
Affects CompanyExpat · Non-residentIndividual
V4338-16 7 Oct 2016

Exemption required for property tax to apply succession and donation reductions

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
reducciones por transmisiónexención en el patrimonioactividad económicagestión de patrimonio inmobiliariotransmisiones mortis causa 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
V2652-14 7 Oct 2014

Inheritance tax base determined by the value of assets at the date of death

SG de Impuestos Patrimoniales, Tasas y Precios Públicos
hecho imponiblebase imponibledevengotransmisiones mortis causavalor real LISD — Ley 29/1987 de Sucesiones y Donaciones art. 3LISD — Ley 29/1987 de Sucesiones y Donaciones art. 9
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

Apply this to your case

Inheritance & gift taxTalk to the team applying this doctrine daily.
Inheritance Tax CalculatorEstimate the impact on your case in two minutes.
Talk to the tax teamWe check whether this criterion affects you and what it means in your situation.
Email
Contact