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The consultant asks whether three separate estates can be treated as a single hereditary mass for allocation purposes. The DGT responds that each estate must be valued separately, and any excess allocations not deemed inevitable will be subject to the Tax on Patrimonial Transmissions.
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 la indivisibilidad), estos estarán sujetos al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. La excepción por indivisibilidad de bienes debe aplicarse al conjunto de la herencia y no a bienes individuales para evitar el impuesto.
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