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The query asks whether certain specific items can be considered household effects for tax purposes. The DGT rules that the concept refers to Wealth Tax regulations, excluding professional items or luxury goods.
Cuestión planteada Teniendo en cuenta que el Impuesto sobre Sucesiones y Donaciones no fija el concepto de ajuar, pues se limita a establecer un porcentaje y se remite al Impuesto sobre el Patrimonio, y que de la regulación de este último impuesto puede deducirse que el concepto de ajuar se refiere a bienes muebles (objetos y utensilios de uso y disfrute personal, improductivos -no generadores de rendimientos-) y necesarios en el ámbito del hogar, y por existir dudas razonables sobre la consideración de algunos bienes que se liquidan, consulta si algunos de los bienes siguientes tienen la consideración de elementos integrantes del ajuar doméstico:
El ajuar doméstico está integrado por los efectos personales y del hogar, utensilios domésticos y demás bienes muebles de uso particular, excluyendo los bienes de los artículos 18 y 19 de la Ley del Impuesto sobre el Patrimonio. Se valorará, por regla general, en el 3 por ciento del caudal relicto, aunque los interesados pueden asignar un valor superior o probar su inexistencia o un valor inferior. El caudal relicto es el conjunto total de bienes y derechos de la masa hereditaria, minorado por cargas y gravámenes deducibles, pero sin descontar las deudas del causante.
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