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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.
Question posed: Whether it would be possible to carry out a rectification of the deed of partial adjudication of the father's inheritance, by virtue of which half of the estate would be adjudicated to the consultant in payment of their inheritance rights, or whether such transfer would be considered a gift with the resulting tax implications.
The rectification of the deed of inheritance adjudication is a matter of a civil nature and must be challenged judicially to be annulled. If the sister compensates the brother by delivering half of the estate to remedy the previous lack of adjudication, the operation shall be subject to Inheritance and Gift Tax as a gift. The taxpayer shall be the donee and the taxable base shall be the net value of the acquired assets.
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