Tax of successions and donations

Impuesto de sucesiones y donaciones

If it renounces to the inheritance in favour of another heir considers donation?



After the demise of the causante the called to inherit will have to accept or disown the inheritance. In  some cases, the heir or heirs by a motive or another decide to renounce to this. In this sense the repudiation to the inheritance can make of two distinct forms.

- In the first of the cases, the called to herendar can renounce to the inheritance of pure and simple form, this means that it does not suppose the transmission of the right to suceder by the or of the renunciantes, that is to say, the heir or heirs when they renounce do not do it in favour of other coherederos.

- In the supposed second, the called or the called to inherit can renounce to the inheritance in favour of another or others by what does not consider properly a renunciation if no a cession of part of the inheritance.

This supposed second is the one who interests us to embroider in this post in relation to the Senctencia dictated by the Court of Justice of the Basque Country (sentence 22/2021 of 19 Ene.2021, REc. 479/2020),by which considers that the renunciation of the children of the nuda property in favour of the mother is considered a donocaicón in all rule and therefore will owe of tributar for that.

To the demise of the causante, and testador instituye heirs of the nuda property to the children whereas the widowed wife receives the usufruct. When the children and the widower accepted the inheritance in this same act produced by the children the renunciation to the nuda property in favour of his mother.

In this sense, the High Court of Justice of the Basque Country understands that it produces the acceptance of inheritance by the children and of the mother by what the renunciation in profit of another coheredero, is east roast of the mother, has to to be considered a donation as already it has accepted the inheritance, although in the same act renounce in favour of another heir.

The renunciation of the inheritance in favour of another, will remain subject to the payment of the tax of successions and to the tax of donations, as well as to the liquidation of the tax of plusvalía municipal as it has renounced to the inheritance, that understands accepted, yielding it to another being this act a donation.

If it refuses to the inheritance without eder to another, that is to say, of pure and simple form the or those that renounce to the inheritance, never have purchased the sakes of the inheritance and therefore no encuenran subject to the obligation to clear any tax neither will be able to him demand the debts that had the died. The part to which has renounced the heir or heirs will spend to the other coherederos by his own right.

It is necessary to remember that the tax of suscesiones and donations is a tribute whose competition belong to the Autonomous Communities by what each territory will have a type impositivo being able to establish bonuses and reductions in each case.

 
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