Noticiastrabajo
María CristinMaría Cristina Clemente, notaria: “Sacar dinero de una cuenta ante…
La experta en herencias explica que sacar dinero antes de que fallezca (aunque sea con buena intención) puede ser considerado como una aceptación tác…
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Warning to Heirs: Withdrawing Money Before Death Can Lead to Unexpected Inheritance Tax
Madrid, Spain – A recent ruling by the Superior Court of Justice of Madrid (TSJ de Madrid) has underscored the critical implications of withdrawing funds from a bank account prior to the account holder's death, particularly concerning inheritance tax. According to legal experts, such actions can be interpreted by the Spanish Tax Agency (Hacienda) as a tacit acceptance of the inheritance, thereby obligating the individual to pay the corresponding inheritance tax. This legal stance is supported by both the Civil Code and the Civil Code of Catalonia, which stipulate that heirs who conceal or misappropriate assets from an inheritance may forfeit their right to renounce it, effectively becoming full and simple acceptors of the estate. Furthermore, Article 11, paragraph 1, letter A, of the Inheritance Tax Law presumes that all assets belonging to the deceased in the year prior to their death form part of the inheritance estate. A notable case from October 14, 2024, saw the TSJ de Madrid rule against the sister of a deceased individual who had withdrawn €120,000 from the account before attempting to renounce her inheritance. The court found her liable for the inheritance tax on the disposed amounts. Legal professionals advise individuals to exercise extreme caution and seek professional legal guidance when managing a deceased or soon-to-be deceased person's finances to avoid unintended tax liabilities.
El Correo de Andalucía
María Cristina Clemente, experta en herencias: 'Sacar dinero antes de que falle…
Advierte que vaciar cuentas antes del fallecimiento puede acarrear sanciones de hasta el 150% y pérdida del derecho a renunciar a la herencia
Diario ABC
Una notaria advierte de lo que no debes hacer nunca con la cuenta corriente de …
Esta profesional recuerda que estas cuentas pueden considerarse parte de la herencia incluso antes del deceso
