The SC will determine the time of accrual of ISD when the institution of the heir has been made by holographic will, specifying the relevance of its notarisation.

The contested judgment fixes the date on which the period for submitting the corresponding self-assessment begins to run on the date of the death of the deceased, considering that the period for submitting documents and declarations is not interrupted by the fact that the will has not been notarised, so that the calculation of the four-year limitation period for determining the tax debt through the assessment will begin, also in cases where a holographic will is granted, at the end of the six-month period following the death of the deceased.

The STS of 7 May 2013 specified that the time of the hereditary succession generating the taxable event for the purpose of determining whether an inheritance benefit established by virtue of a rule that came into force after the death of the deceased but before the holographic will was notarised is applicable, and this in a case in which the institution of heir was produced in the will, independently of the formalities to which the holographic will had to be subjected and the protocolisation does not involve a litigious matter nor is it a voluntary testamentary trial, and therefore it must be understood and there is no interruption of time limits for the presentation of declarations.

The STS of 23 April 2024, ruled that the limitation period for the Administration’s right to liquidate Inheritance and Gift Tax in those cases of acquisitions by cause of death in which the heir dies without accepting or repudiating the inheritance and the right is passed on to his heirs, who are the ones who accept and acquire the status of taxpayers, is the moment of the death of the transferor.

The question of interest is to determine the time of accrual of inheritance tax when the institution of the heir has been made by holographic will and to specify, for these purposes, the relevance of its notarisation, in order to determine the start of the limitation period for the tax debt.

If you have any doubts on this subject, please do not hesitate to contact us by telephone at Núria Martí García or by e-mail at nmg@btsasociados.com, we will be delighted to help you.

*ST – Supreme Court
*ISD – Inheritance and gift tax
*STS – Supreme Court Ruling