The Supreme Court has confirmed that Inheritance Tax accrues on the day of the deceased’s death even when the heir has been named in a holographic will. The date on which this will is formalized before a notary does not alter the time of accrual or delay the beginning of the prescription period so that the Administration can settle the tax debt.
This is established in its ruling of January 30, 2026, in which it resolves an appeal presented by the Community of Madrid. The case stems from the death of a man in July 2010 who had granted a holographic will (handwritten by himself). The document was notarized in June 2011 and the heir presented the self-assessment years later, alleging that the Administration’s right to settle the tax had expired.
The Autonomous Administration defended that, since it was a holographic will, the tax could not be understood to have been accrued until it was notarized, relying on articles 688 to 693 of the Civil Code, which regulate this testamentary modality and require its verification and notarization for it to be valid. However, both the Superior Court of Justice of Madrid and now the Supreme Court conclude that the accrual occurs upon death and that the period to settle it had already expired when the inspection proceedings began.
Death marks the beginning of the count
The Supreme Court recalls that article 24.1 of Law 29/1987, on the Inheritance and Donation Tax (LISD), generally establishes that the tax accrues on the day of the death of the deceased. From that moment on, the six-month period begins to submit the declaration or self-assessment, as provided in article 67 of the Tax Regulations (Royal Decree 1629/1991).
Once these six months have elapsed, the four-year period of prescription of the Administration’s right to determine the tax debt begins to count, in accordance with articles 66 and 67 of the General Tax Law.
In the case analyzed, when the Community of Madrid attempted to settle the tax, more than four years had already passed since the regulatory filing period ended.
The High Court also analyzes whether the notarization of the holographic will can suspend that period. And he concludes that no. It is based on article 69 of the Tax Regulations, which only allows suspension in cases of litigation or voluntary probate proceedings, and whose section 5 expressly excludes from this suspension actions of voluntary jurisdiction, such as the opening and notarization of wills. Therefore, notarial verification (the procedure to verify the authenticity and verify the signature of a holographic will) does not interrupt or suspend the calculation.
Civil validity does not alter tax accrual
The Supreme Court distinguishes between the civil and tax levels. Although the holographic will needs to be notarized to be valid in accordance with the Civil Code, this does not modify the tax rule on accrual.
The court jointly interprets articles 24.1 and 24.3 of the LISD and articles 47 and 69 of the Tax Regulations, applying the criteria of article 12 of the General Tax Law and article 3.1 of the Civil Code, which require the rules to be interpreted in accordance with their proper meaning, context and purpose.
In the opinion of the Supreme Court, article 24.3 of the LISD, which delays the accrual when the acquisition is subject to a condition, term or limitation, is not applicable to the holographic will, since the notarization does not constitute a condition precedent to the hereditary acquisition, but rather a formal validation procedure.
Furthermore, the court recalls its own doctrine, especially the ruling of May 7, 2013, in which it already stated that hereditary succession, for tax purposes, occurs by the mere death of the deceased, regardless of the subsequent formalization of the will.