A woman who inherited from an aunt tried to reduce her tax burden by giving up part of the inherited assets, but the plan ended up being expensive. The Superior Court of Justice of Castilla-La Mancha determined that the heiress will have to pay 369,583.92 euros in Inheritance Tax, after considering that the renunciation of the inheritance, made in a private agreement with a cousin, did not change the tax obligation.
According to Notícias Trabajo, a Spanish website specializing in labor and legal matters, the woman was named universal heir by her aunt, who died in 2015, while the deceased’s daughter was disinherited.
To avoid a family dispute, both reached an understanding: the niece would accept the inheritance, but would renounce the assets that belonged to her aunt’s late husband, and the daughter, in exchange, would give up challenging the will.
Tax authorities understood that the renunciation did not exempt it from tax
Based on this agreement, the heiress filed a partial self-assessment of Inheritance Tax, declaring only the aunt’s exclusive assets. However, the Tax Administration of Castilla-La Mancha considered that the woman had to pay tax on all assets, including those inherited indirectly from her uncle.
According to the same publication, the court concluded that the aunt had tacitly accepted her husband’s inheritance, as she enjoyed and managed the assets for almost 30 years, without formalizing any sharing. Thus, the couple’s assets became part of their assets and were passed on in full to their niece.
The ruling cites article 999 of the Spanish Civil Code, which presumes acceptance of inheritance when the heir performs acts that imply acting in that capacity, such as disposing, selling or using inherited assets.
Article 1000 adds that tacit acceptance is also considered when there is a transfer or transaction regarding the inheritance, as in the pact signed between the two family members.
A family deal that turned out expensive
For the court, private pacts between heirs have no tax value, and the tax obligation cannot be changed by individual decisions.
Article 16 of the Inheritance and Donation Tax Regulation and article 5 of the respective law determine that whoever acquires assets or rights through inheritance is always the subject of the tax, even if they later relinquish them.
In this way, the niece ended up being ordered to pay more than 369 thousand euros to the tax authorities, an amount corresponding to the entire inheritance.
Decision serves as a warning to other heirs
According to , the case is a warning to other taxpayers: renouncing inheritance or entering into private agreements does not eliminate the obligation to pay tax.
The sentence reaffirms that the Tax Authorities always consider the global inherited value, and any attempt at “optimization” outside the legal route may result in fines or additional payments.
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