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A query was raised regarding whether a fiduciary heir must be taxed on the entire inheritance and if the residual beneficiary would face double taxation. The DGT clarifies that while the fiduciary is taxed on full ownership, they are entitled to a refund of the portion corresponding to the bare ownership, provided the transfer to the beneficiary is duly justified.
Cuestión planteada La duda que plantean las consultantes es si, al hacerse la madre heredera con 81 años, tributará por la totalidad de la herencia recibida de la hija fallecida, y posteriormente al recibir la hija fideicomisaria lo que quedase de esta herencia, que difícilmente su madre podría disminuir, por lo que sería más o menos la misma herencia que recibiría como sustituta fideicomisaria de residuo, tendría que tributar por los mismos bienes como si la madre fiduciaria no hubiese tributado nada.
El fiduciario que tiene facultad para disponer de los bienes debe liquidar el impuesto por el pleno dominio. No obstante, tendrá derecho a la devolución de la porción de impuesto correspondiente a la nuda propiedad si se justifica la transmisión de los bienes a la persona indicada por el testador. Por su parte, el fideicomisario de residuo liquidará el impuesto por los bienes que reciba, que serán aquellos de los que el fiduciario no haya dispuesto a título oneroso.
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