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V2964-18 ·16 November 2018 ·consulta-vinculante Medium impact
Tax

Household goods are included in the hereditary estate but not in the relic estate for calculation purposes, and are imputed according to the hereditary share

A query is made as to whether household goods should be included in the calculation base for legacies and how they should be distributed among the beneficiaries. The DGT clarifies that legacies do not form part of the relic estate and that household goods are imputed to the heirs according to their share.

In 6 key points

Lifecycle

2018-11-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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