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V1152-26 20 May 2026 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ITPAJD · excesos de adjudicación

Excess allocations in separate estates subject to ITP if avoidable

Consultants seek to treat assets from three separate estates as one to ensure equal distribution. The DGT states that each estate must be liquidated separately, and excess allocations that can be avoided through alternative groupings are subject to ITP.

The question raised

Question posed: Taxation of the operation

The DGT's ruling

Each hereditary estate must be allocated equivalently to each heir according to their title, without being able to treat them as a single inheritance. If the partition generates avoidable excess allocations (for example, through other combinations of lots), these shall be taxed under the modality of onerous transfers of property within the ITP. The exception of non-taxation due to indivisibility only applies if the excess is unavoidable for the set of assets and is compensated with money.

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