An heiress must pay 32,801 euros for the Inheritance tax After receiving, through her deceased sister, the inheritance of her brother -in -law previously deceased. The judicial ruling clarifies that the deadline for the Treasury to claim this tax is not counted from the death of the first relative, but since the person who had the right to accept that inheritance and did not do so. Thus, the administration may demand payment even if six years have elapsed since the death of the original deceased, because the legal deadline of 4 years begins with the death of the transmitter heiress.
According to the April 2025 ruling of the Superior Court of Justice of Andalusia (TSJA), when the man dies in 2009, he leaves his wife as heiress, who never accepts or formally repudiate that inheritance. When the wife died in 2015, her sister -in -law inherited the right of Accept inheritance that his widow never received. It is then that the Andalusian Tax Agency revolves a complementary liquidation of 32,801 euros to the heiress for the Inheritance Tax, considering that, as a transmitting heiress, it is she who must pay for the goods and rights received.
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The heiress uses the liquidation claiming that the tax debt was prescribed, because since the death of the brother -in -law (the original deceased) had passed more than four years. However, neither the Regional Administrative Economic Court nor the Superior Court of Justice of Andalusia accept this argument.
The legal deadline for claiming begins with the death of the person who should accept the inheritance
The Superior Court of Justice of Andalusia explains that article 1006 of the Civil Code establishes that “by the right of transmission, when the heir dies without having accepted or repudiating the inheritance, their rights pass to their heirs”, who can accept or reject the original inheritance as transmitters. Likewise, it is referred to article 24.3 of the Law of the Inheritance and Donations Tax (LISD), which regulates the accrual of the tax and the limitations that may prevent the taxable fact from occurring until the right to accept inheritance is effectively exercised.
He Legal prescription period In order for the administration to claim the inheritance tax, it is four years, according to article 66 of the General Tax Law. But in a case like this, of inheritance transmitted, the TSJ, following the doctrine of the Supreme Court (sentences of September 11, 2013, June 5, 2018 and March 29, 2019), points out that the deadline does not begin to count from the death of the original deceased, but from the death of those who had the right to accept the inheritance and did not do so, that is, from the death of the sister.
As the sentence collects:
“The lack of exercise of the ius delationis that passes to the heirs of the transmitting (…) is a limitation in the acquisition of the assets of the original deceased, of those provided for in section 3 of article 24 Lisd, which prevents the taxable fact from occurring.”
The court concludes that only when the transmitter heirs exercise the right to accept the inheritance (ius delationis) is understood as the acquisition for fiscal purposes, and that is when it begins to count the prescription period of four years. In this way, the TSJ summarizes:
“The prescription period for the administration to liquidate the Tax on Inheritance and Donations in these cases begins to count from the death of the transmitting, that is, since the person who could accept the inheritance and did not do so, and not since the death of the original deceased.”
Therefore, the Court confirms the liquidation of 32,801 euros to the transmitter heiress, rejects that the debt is prescribed and gives the reason to the Tax Administration. The sentence issued was appealed before the Supreme Court.