Fiscal earthquake: This testamentary clause alleviates the burden of inheritance tax, and many are unaware of it.

When a person dies, they leave behind not only assets, but also a series of obligations for their heirs . Among these is the payment of inheritance tax , which is transferred to the autonomous communities. Depending on where they live, this can represent a significant financial burden .

What many people don't know is that there is a testamentary clause that can significantly ease the burden of inheritance tax. This allows the deceased's assets and accounts to be used to pay this tax before distributing the inheritance .

Although it's usually referred to as a clause, the testator doesn't need to sign any special document for the inheritance tax to be paid with his or her own money. The law itself allows for this.

Article 80.2 , Section 3 of the Revised Text of the Inheritance and Gift Tax Law establishes that funds in the deceased's bank accounts may be used to pay the tax . However, some requirements apply.

What is required to pay inheritance tax with the deceased's money?

In one of the videos on her TikTok account, notary Cristina Clement e, known on social media as @notariabuendia , explains what is needed to pay the Inheritance Tax with the deceased's money:

• Prove the status of heir : you must provide the death certificate , the last will and testament , an authorized copy of the last will or, if you did not provide one, the certificate of notoriety of declaration of heirs and the self-assessment tax of the Inheritance Tax.
• That there is money in the deceased's account : banks can release these funds provided that the heir proves that he is the heir and presents the required documentation .

It should be noted that the impact of the Inheritance Tax varies depending on the autonomous community. Some, such as Madrid , Andalusia , Galicia , and Castile and León, apply discounts of up to 99% for inheritances between immediate family members. The Balearic Islands have completely eliminated it, and partial exemptions exist in the Basque Country and Navarre . Therefore, the region where the deceased resides influences the tax burden .