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The applicant asks whether monetary compensation for an excess adjudication of real estate in an inheritance is subject to ITP. The DGT rules that if the excess adjudication could have been avoided through other methods of partition, it must be taxed under the onerous transfer modality.
Question posed: Taxation of the deed of acceptance and adjudication of the inheritance.
Excess adjudication is not subject to ITP if it is unavoidable due to the indivisibility of assets and is compensated with money. However, this exception applies to the entirety of the hereditary estate and not to individual assets. If the imbalance in the lots can be avoided through other adjudications, the resulting excess shall be subject to the tax on onerous transfers of property.
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