If an heir neither accepts nor renounces an inheritance, the situation can become quite complicated from a legal and tax perspective. The right to accept or reject the inheritance, known as ius delationis, is not left in the air: if the heir dies without expressing his or her will, this right automatically passes to his or her heirs, as established in Article 1006 of the Civil Code. It is important to emphasize that, although the transfer does not imply automatic acceptance, subsequent heirs acquire the capacity to decide, and if they accept, the corresponding tax obligation is triggered.
In practice, the tax liability associated with the inheritance remains in force until a formal and express waiver is made. The Tax Administration can claim Inheritance Tax from the original heir if they have not officially renounced it, even if several years have passed since the death of the deceased. Furthermore, if the holder of the right dies without having made a decision, the right is transferred to his or her heirs, who may accept or reject the inheritance. However, if they ultimately accept, the tax burden continues to apply from the death of the first deceased.
Regarding the statute of limitations for inheritance tax, case law indicates that the period does not begin with the death of the first deceased, but with the death of the heir who neither accepted nor renounced it. It is at this point that the right to decide passes to the subsequent heirs, and the Administration can begin calculating the period for settling the tax. This criterion is supported by both Article 1006 of the Civil Code and Article 24 of the LISD (Spanish Income Tax Law), which regulates the transfer of rights and the suspension of taxable events in cases of inactive inheritance.
To avoid conflicts and optimize the tax burden, proper estate planning is essential. Instruments such as a notarized will, lifetime donations, usufruct, or life insurance linked to the heirs allow for the design of an efficient inheritance strategy and risk reduction.
It is a common misconception that, by not accepting an inheritance, inheritance tax is not payable. Although at the civil level, inheritance does not occur without express or tacit acceptance, in the tax field the criteria are more complex. Article 3.1.a) of the LISD (Spanish Law on the Settlement of Property and Rights) establishes that the taxable event is the acquisition of assets and rights through inheritance, although the tax obligation does not materialize until acceptance occurs. If there is no formal waiver and the heirs later accept, the Administration can assess the tax with retroactive effect.
In conclusion, not expressing any intention regarding an inheritance does not exempt you from the tax obligation. If you do not wish to assume tax responsibilities, it is essential to waive it expressly, publicly, and within the deadline. Otherwise, the Administration can claim the tax at any time, with the ensuing financial consequences. In the event of an inheritance that is neither accepted nor repudiated, the professional recommendation is to act diligently to avoid future tax problems.