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V0723-15 ·6 March 2015 ·consulta-vinculante Medium impact
Tax

Legatees of specific assets should exclude household effects from their tax base

A query was raised regarding whether the value of legacies should be excluded from the estate to calculate the household effects. The DGT ruled that while household effects form part of the hereditary estate, they do not increase the tax base for legatees of specific assets.

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2015-03-06PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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