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El consultante pregunta si debe presentar el Impuesto sobre Sucesiones y Donaciones por los bienes legados a su hermano, quien falleció sin aceptar la herencia de su padre. La DGT responde que el legado se adquiere automáticamente al morir el testador, por lo que el fallecido ya era legatario y debe tributar por ello.
The tax team reviews your specific situation.
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