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The tax treatment of a legacy of third-party property is examined, where an heir must transfer shares belonging to other siblings to receive their own. The DGT clarifies that the legacy acts as a burden for the heir in Inheritance and Gift Tax (ISD) and analyses its impact on Personal Income Tax (IRPF).
Cuestión planteada - Si en el Impuesto sobre Sucesiones y donaciones el legado disminuye la base imponible del heredero que lo soporta y aumenta la base imponible de quien se beneficia.
En el Impuesto sobre Sucesiones y Donaciones, el legado de cosa ajena es una carga para el heredero, por lo que es deducible de su base imponible. El legatario debe incluir en su base imponible el valor del legado recibido. En el IRPF, la adquisición por legado no está sujeta al impuesto, pero la transmisión de las participaciones por parte del heredero puede generar una ganancia patrimonial si es a título lucrativo, aunque no se computarán las pérdidas patrimoniales por transmisiones lucrativas inter vivos.
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