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The consultant asks whether lots from three separate estates can be treated as a single hereditary mass. The DGT replies that each estate must be valued separately, and any excess allocations not deemed inevitable will be subject to Patrimonial Transmissions Tax.
Cuestión planteada Tributación de la operación.
Cada masa hereditaria debe adjudicarse de forma equivalente a cada heredero según su título, sin poder tratarlas como una única herencia. Si la partición genera excesos de adjudicación que no son inevitables (por ejemplo, cuando se podrían formar lotes proporcionales sin recurrir a bienes indivisibles), estos estarán sujetos al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. En este caso, los herederos tributarán por la modalidad de transmisiones patrimoniales onerosas por el exceso recibido respecto a su cuota.
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