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A taxpayer asks whether they can commute a legacy of third-party real estate for its value in money through an acknowledgment of debt. The DGT responds that, as there is no impossibility of acquiring the assets, the delivery of money does not fulfill the legacy and is taxed as a gift for the recipient.
Question posed: Taxation of the operation.
If the heirs compensate with money for a legacy of third-party property without there being an impossibility of acquiring the asset, the heirs are taxed for the ISD without being able to deduct the burden of the legacy. For their part, the legatees will be taxed for the ISD, but under the concept of gifts and not successions, as they do not receive the amount in fulfillment of the legacy.
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