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A taxpayer inquired whether a legacy contingent upon the sale of a hotel must be included in the inheritance tax return. The DGT ruled that the legacy must be declared within six months of the death, even if the actual payment is deferred until the condition is met.
Cuestión planteada Primera: Si, dado que la condición de legatarios respecto al producto de la venta de la cuota indivisa del hotel se encuentra sometida a condición suspensiva, los posibles legatarios (hijos de la consultante), a su vez herederos legitimarios del resto del caudal relicto, deben incluir cualquier dato o información respecto de dicho legado bajo condición suspensiva en la autoliquidación del Impuesto sobre Sucesiones y Donaciones a presentar.
El plazo para presentar la declaración de la herencia comienza con el fallecimiento, independientemente de si el impuesto se ha devengado o no. Por tanto, se debe incluir el legado condicional en la autoliquidación inicial, aunque el devengo del impuesto y el pago se posterguen hasta que desaparezca la condición. Una vez cumplida la condición, se realizará una autoliquidación complementaria para pagar el legado, aplicando el tipo medio resultante de la tarifa vigente en ese momento sobre la base total de la sucesión.
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