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V3293-18 ·28 December 2018 ·consulta-vinculante Medium impact
Tax

Specific legacies do not include household effects, which are distributed according to the heir's share

A query was raised regarding whether household effects should be included in the calculation of specific legacies and how they are distributed. The DGT clarifies that legatees of specific assets are not obliged to include household effects and that, if an individual is both an heir and a legatee, the household effects are allocated to them according to their share as an heir.

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2018-12-28PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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