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The inquirer asks when the tax accrues for an excess of forced heirship to be received from their uncles/aunts on a deferred basis. The DGT determines that while forced heirship is a mortis causa succession, the excess constitutes a gift, the accrual of which occurs upon receipt of the amount.
Cuestión planteada Cuándo se produce el devengo del exceso de legítima que va a recibir.
La legítima por el fallecimiento de la abuela tributa por la modalidad mortis causa, devengándose en el momento del fallecimiento. El exceso de legítima entregado por los tíos constituye una donación inter vivos. El devengo de dicha donación se produce cuando llegue el término impuesto para recibir el dinero, es decir, en el momento de la recepción de la cantidad.
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