The right of transmission or “ius transmissionis“, is that institution by which the hereditary rights of the deceased without accepting or repudiating the inheritance pass to their respective heirs.

Currently, it must be understood that the surviving heir directly receives the ius delationis (the inheritance) of the original causer provided that, prior to the exercise of such right (acceptance of the inheritance of the original causer), he has also accepted the inheritance of the transmitting heir (deceased heir). Once said inheritance is accepted, two different successions will occur which will, in turn, be reflected in the tax field:

  • On the one hand, the liquidation of the ISD for the goods received by the surviving heir of the original causer, applying accordingly the reductions, multiplier coefficients and bonuses that correspond to the degree of kinship existing between both.

  • On the other hand, the liquidation of the ISD for the assets received by the surviving heir of the deceased heir other than the assets that were owned by the original causer, also applying the reductions, multiplier coefficients and bonuses that correspond to the degree of kinship between the two, no possibility—that is—to deduct from your taxable base the ISD of the inheritance of the deceased heir.

The Tax Administration of Catalunya has established in multiple resolutions that the deadline for submitting the Inheritance Tax must be calculated from the death of the deceased heir.

Consequently, the criterion that must be followed in a case of ius transmissionis is that of liquidating two totally different taxable events: on the one hand, the inheritance of the first causer is liquidated taking into account the kinship between the surviving heir and the first causer (deceased heir ); on the other hand, the inheritance of the deceased heir is liquidated, including only the goods of which he was the owner – therefore, those of the first causer are excluded – and taking into account the kinship between this deceased heir and the surviving heir for bonuses, reductions, multipliers, etc..

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