Calculation of the limitation period for the inheritance and gift tax on the estate of a deceased person whose heir dies before exercising the right to accept or disclaim the inheritance, right that passes to the latter’s heirs

The Spanish Supreme Court, applying Article 24(3) of Act 29/1987, concludes that the dies a quo of the limitation period for the inheritance and gift tax on the estate of a deceased person, when the heir thereof dies before exercising the right to accept or disclaim the inheritance and such right is passed on to the latter’s heirs, is the day on which the second predecessor in title dies.