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Consultants ask whether the value of inherited shares should be included in Patrimonial Tax and Temporal Solidarity Tax for Large Fortunes declarations. The DGT responds that, as the effects of inheritance acceptance are retroactively applied to the date of death, heirs are considered the legal holders and must be included in the taxable base.
Cuestión planteada Si, a efectos del Impuesto sobre el Patrimonio y del Impuesto Temporal de Solidaridad de Grandes Fortunas, debe incluirse en la autoliquidación el valor de las referidas acciones. En caso afirmativo, si dicho valor debe integrarse en la base imponible de los referidos impuestos.
El Impuesto sobre el Patrimonio y el ITSGF gravan la titularidad del patrimonio neto a 31 de diciembre. Dado que la aceptación de la herencia retrotrae sus efectos al momento del fallecimiento, los consultantes parecen ser los titulares de las acciones. En principio, deben incluir dichas acciones en la autoliquidación y formar parte de la base imponible según su titularidad jurídica. Este criterio es aplicable también al ITSGF por su remisión a las normas del IP.
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