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A query was raised regarding whether an heir can deliver a legacy of real estate to a legatee without the latter proving payment of the relevant tax. The Directorate General for Taxes (DGT) ruled that the delivery of assets requires prior evidence of payment or tax exemption.
Cuestión planteada Si puede acordarse la entrega del legado sin que por el legatario se acredite previamente el pago del Impuesto sobre Sucesiones y Donaciones.
De acuerdo con el artículo 32.4 de la Ley 29/1987, las entidades y particulares no deben acordar entregas de bienes a personas distintas de su titular sin acreditar previamente el pago del impuesto o su exención, salvo autorización de la Administración. Por tanto, el heredero no debe acordar la entrega del bien al legatario sin dicha acreditación.
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