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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 (20% en este caso), sin poder tratarlas como una única herencia. Si los excesos de adjudicación no son inevitables (por ejemplo, si se pueden formar lotes equivalentes mediante otras adjudicaciones), estos tributarán por la modalidad de transmisiones patrimoniales onerosas del ITP. La excepción por indivisibilidad solo aplica si el exceso es inevitable para el conjunto de bienes y se compensa con dinero.
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