The has ruled that heirs are liable for (IRPF) on capital gains generated by a dormant estate, even before the inheritance is formally accepted. The ruling follows a case involving two siblings named as equal heirs.
The testator died in 2013, but a will clause prevented access to the assets for six years. During this period, a capital gain of 1.41 million euros was generated. The subsequently fined one heir 23,403.79 euros for unpaid taxes from the 2014 year.
Judges clarified that IRPF and Inheritance Tax have different taxable events. Under Article 8.3 of the IRPF law, dormant estates lack legal personality, meaning yields must be attributed to heirs regardless of clauses delaying the actual acquisition of assets.