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A consultant asks whether three separate inheritances (parents and aunt) can be treated as a single hereditary mass. The DGT replies that each inheritance must be liquidated separately, and any excess allocations not deemed inevitable will be subject to ITP.
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 haber formado lotes proporcionales sin recurrir a bienes indivisibles), estos excesos estarán sujetos al Impuesto sobre Transmisiones Patrimoniales y Actos Jurídicos Documentados. El exceso de adjudicación solo queda exento de ITP si es inevitable por la indivisibilidad del conjunto de bienes y se compensa con dinero.
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