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The consultant asks whether a heritage assignment deed can be amended or whether transferring property to compensate inheritance rights would be considered a donation. The DGT states that amendment is a civil matter and that such property transfer for compensation will be treated as a donation.
Cuestión planteada Si sería posible realizar una rectificación de la escritura de adjudicación parcial de la herencia del padre en virtud de la cual se adjudicará la mitad de la finca al consultante en pago de sus derechos hereditarios. O si dicha transmisión sería considerada una donación con las implicaciones fiscales que ello supone.
La rectificación de la escritura de adjudicación de herencia es una cuestión de carácter civil y debe impugnarse judicialmente para ser anulada. Si la hermana compensa al hermano entregándole la mitad de la finca para reparar la falta de adjudicación previa, la operación estará sujeta al Impuesto sobre Sucesiones y Donaciones por el concepto de donación. El sujeto pasivo será el donatario y la base imponible el valor neto de los bienes adquiridos.
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