The Superior Court of Justice of Madrid has given the reason to the Tax Agency of the Community of Madrid for which a woman tried to avoid the payment of the succession tax after withdrawing 122,931.67 euros of the bank accounts of her deceased sister. For the Autonomous Treasury, the fact of having arranged those funds as a co -cut and leave the accounts empty the tacit acceptance of the inheritance, which makes a subsequent resignation impossible in order to dodge the payment of the tribute.
As collected by the STSJ M 11382/2024 (which can be consulted in this link to the website of the Judiciary), After the death of her sister the woman knew she was the only heiress. That same year he withdrew 122,931.67 euros of various accounts in which he appeared as a co -owner or authorized. The determining and key in this case is that it did not present the self -assessment of the Inheritance Tax, which led to the General Directorate of Taxes of the Community of Madrid to initiate a procedure to claim the corresponding payment.
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The autonomic administration explained that by having these funds and not at first denying its heiress status, there were tacitly accepted inheritance. Consequently, he demanded the payment of 26,217.11 euros for tax, together with a penalty of 17,999.73 euros, which raised the total claim to 44,216.84 euros.
Although the affected person argued that he did not know the existence of such assets and even formalized the resignation of the inheritance, he defended that the payments made from the deceased account were simple acts of administration and not an undercover acceptance. Despite this, the Community of Madrid rejected its allegations, confirmed the liquidation and the sanction, and the woman ended up taking the case before the courts.
Remove money from the bank account is equivalent to accepting the inheritance
The Superior Court of Justice of Madrid made it clear that emptying the bank accounts in which the heiress appeared as a co -cut or authorized after the death of his sister constitutes an act of implicit acceptance of the inheritance. In other words, for the Chamber, having the money from the deceased implies that the inheritance has been accepted, even if it is tried to formalize a resignation to avoid the payment of taxes.
To support this conclusion, the Court was supported by article 11.1.A of Law 29/1987, of December 18, regulatory of the Tax on Succession and Donations. This rule establishes the presumption that all the assets that had belonged to the deceased up to a year before their death are part of the hereditary flow, unless otherwise demonstrated. As the interested party did not prove the destiny of money or provided evidence that it did not integrate the inheritance, it was determined that it should be taxed by these goods.
In spite of this, the resolution was not fully favorable to the Community of Madrid, since the TSJ annulled the sanction of 17,999.73 euros imposed on the taxpayer, understanding that the administration had not demonstrated the existence of intent or guilt. As the Court explains, sanction requires proven intentionality, a requirement protected by article 24.2 of the Constitution and the tax regulations, which in this case was not justified.