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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 (en este caso, el 20 por ciento de cada una), sin poder tratarlas como una única herencia. Si los excesos de adjudicación no son inevitables (por ejemplo, si se podrían haber formado lotes equivalentes sin recurrir a la indivisibilidad), estos tributarán por la modalidad de transmisiones patrimoniales onerosas del ITP. El exceso de adjudicación solo queda exento de ITP si es inevitable por la existencia de bienes indivisibles y se compensa con dinero, aplicándose la excepción al conjunto de bienes y no a cada bien individualmente.
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