The Superior Court of Justice of the Principality of Asturias has dismissed the appeal is an heiress that claimed the return of 92,036.08 euros for the self -assessment of the inheritance tax tax received from its aunt. The woman considered that the tax was prescribed because more than 4 years had passed since the death of her aunt, but Justice considers that it is valid because the death had later registered in the Civil Registry and was within the deadline.
According to the details of the November 2024 ruling, the heiress presented the self -assessment of the inheritance inheritance tax in August 2020 in which it would have to pay 92,036.08 euros. The amount of this tax varies depending on the degree of kinship and the autonomous community, becoming exempt in some cases. In June 2021 he presented a rectification of the same claiming that his aunt had died in 2015 and, therefore, the deadline was prescribed.
The Tax Administration rejected this claim and confirmed the tax settlement something that the heiress claimed before the Economic-Administrative Court (Teara). This was rejected by considering that for the accrual of the tax The alleged date of death is not taken into account but that of registration in the Civil Registry.
Justice considers that the date to count the period for prescription of the tax is not that of death but that of the registration of death in the Civil Registry
Before Teara’s decision, the heiress presented a new appeal before the Superior Court of Justice of Asturias, in the same 2019, and that, therefore, as established in the General Tax Law, the 4 -year prescription period was already defeated.
Despite its arguments, the Court has confirmed the resolution El Teara and considers that the term is not prescribed. For this, it is based on article 24.1 of the Law on Inheritance and Donations Tax, which establishes that “the tax will be accrued on the day of the death of the deceased or the insured or when it acquires firmness the declaration of death of the absent, in accordance with article 196 of the Civil Code ”. And consider that The date on which death acquires firmness is in which registration in the Civil Registry occurs.
Emphasis is placed on This registration is what has a presumption of truthfulness and full legal effectsin accordance with article 17 of the Civil Registry Law. In addition, in no case was it made to rectify the date of the registration of the death. Therefore, the Tax Administration has to set the date of accrual of the tax based on a registration seat that accredits the death and not based on the indications provided by the heiress.
As a result, the Superior Court of Justice of Asturias dismisses the claim of the heiress and The Tax Administration will not have to return the more than 92,000 euros of the Inheritance Tax paid for the inheritance of his aunt.