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A query was raised regarding whether the nephews of the deceased's husband are eligible for the family business tax reduction and whether corporate legatees must pay Inheritance and Gift Tax (ISD). The DGT ruled that the nephews are considered unrelated parties upon the spouse's death and that corporations are subject to Corporate Tax.
Cuestión planteada Aplicabilidad futura de la reducción prevista en el artículo 20.2.c) de la Ley del Impuesto sobre Sucesiones y Donaciones en el caso de los cinco hermanos González Delgado. Tributación de dos sociedades legatarias y también instituidas herederas por el Impuesto sobre Sucesiones y Donaciones. Devengo del concepto de ajuar doméstico tanto en el supuesto de las personas jurídicas y, en su defecto, a los legatarios personas físicas.
Los sobrinos del cónyuge premuerto no son colaterales de tercer grado por afinidad, sino extraños, por lo que no acceden a la reducción del artículo 20.2.c) de la Ley 29/1987. Las sociedades que reciben bienes por legado o herencia no tributan por el Impuesto sobre Sucesiones y Donaciones, sino por el Impuesto sobre Sociedades. Al no tributar las sociedades por ISD, tampoco procede el devengo del ajuar doméstico.
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