Tacit Acceptance of Inheritance: When Withdrawing Money Triggers a €26,000 Tax Bill in Spain

The High Court of Justice of Madrid has confirmed an Inheritance and Gift Tax assessment of €26,217.11 against a taxpayer who withdrew €122,931.67 from bank accounts held by her deceased sister. The court found that this conduct amounted to tacit acceptance of the inheritance under the Spanish Civil Code — and that a subsequent notarial deed of repudiation was legally worthless.

This ruling is essential reading for anyone involved in estate administration in Spain, particularly expats on the Costa Blanca who may not be familiar with the rigid civil-law rules governing inheritance acceptance.

The Facts: A Sister, a Bank Account, and €122,931

The deceased passed away in 2017. Her surviving sister appeared on the bank accounts as an authorised co-holder (autorizada). In that same year, the surviving sibling effectively emptied the accounts — withdrawing €122,931.67 in total — without subsequently filing an Inheritance and Gift Tax return (Impuesto sobre Sucesiones y Donaciones).

When the tax administration issued a proposed assessment, the taxpayer executed a notarial deed of repudiation (escritura pública de renuncia) in an attempt to argue that she had never accepted the inheritance. The court rejected this defence entirely.

The Civil-Law Framework: Articles 988, 999 and 1000 of the Civil Code

Spanish inheritance law establishes a clear framework for how inheritances are accepted or rejected:

• Article 988: Inheritance may be accepted or repudiated freely by the heir
• Article 990: Acceptance may be pure and simple or under benefit of inventory
• Article 999: Acceptance is express when made in a formal document, or tacit when the called heir performs acts that necessarily imply the will to accept, or acts that could not be performed without possessing the status of heir
• Articles 1000 and following: Typical examples include the sale, donation or assignment of hereditary rights — but case law has progressively extended this list to other conclusive acts of dominion over estate assets

The key principle is that tacit acceptance is irrevocable. Once you perform acts that only an heir could perform, you are an heir — regardless of whether you later try to renounce.

The Court's Reasoning: Withdrawals as "Acts of Dominion"

The court characterised the extensive withdrawal and use of the deceased's bank funds as a paradigmatic act of dominion over hereditary property. This is incompatible with the position of a mere administrator of the *herencia yacente* (the estate pending acceptance).

The taxpayer argued that she believed she was merely "managing" the money as an authorised account holder. The court held that: