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A query was raised regarding whether the value of legacies should be excluded from the estate to calculate the household effects. The DGT ruled that while household effects form part of the hereditary estate, they do not increase the tax base for legatees of specific assets.
Cuestión planteada Si el valor total de los legados asignados particularmente por el testador a determinados causahabientes debe ser incluido dentro de la cuantía del caudal relicto que servirá de base para el cálculo del valor del ajuar doméstico o, por el contrario, de la cantidad que sirva de base para el cálculo del valor del ajuar doméstico deben quedar excluidos, además de los bienes dispuestos por el art. 34.3 del Reglamento del Impuesto de Sucesiones y Donaciones, también el valor total de los legados.
El ajuar doméstico forma parte de la masa hereditaria y debe incluirse en la base imponible para los herederos. Sin embargo, para los causahabientes a quienes el testador les haya atribuido bienes determinados con exclusión de otros, el importe del ajuar doméstico no incrementará el valor neto de su adquisición individual. La base imponible de los legatarios se constituye exclusivamente por el valor neto de los bienes que les haya atribuido el causante.
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