The Directorate General for Taxation declares that there is no obligation to file an inheritance tax returnwhilst the inheritance has not been accepted; however, when this occurs, all effects will be backdated to the date of demise, so that if it has occurred after the legal deadlines have expired, it will be considered to have been filed late, with the corresponding effects. It also points out that the limitation period does not begin while the inheritance is dormant

The Inheritance and Gift Tax Regulations (ISD, its Spanish acronym) establish that, in the case of acquisitions due to death, the deadline for settling the tax is six months from the date of demise of the deceased, with the possibility of an extension.

In line with the above, the Directorate General of Taxes (DGT, its Spanish acronym), in binding consultation V1744-25, of 24 September 2025, determines that, under civil law, there can be no talk of acquisition of the inheritance until it has been accepted—tacitly or expressly—and, therefore, there will be no obligation to file the tax until its acceptance, at which time the effects are retroactive to the date of demise, as established in Article 989 of the Civil Code.

This also clearly means that, if acceptance occurs after the end of the legal period established for filing the ISD, this period has not been complied with and may lead to the corresponding effects with regard to surcharges, interest, or penalties, in accordance with tax regulations.