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Brothers ask whether they can treat equivalent lots from three separate inheritances as one hereditary mass. The DGT replies that each inheritance must be liquidated separately, and that ITP will apply if over-adjudication can be avoided.
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 la partición genera excesos de adjudicación que no son inevitables (por ejemplo, cuando se podrían haber formado lotes proporcionales evitando el desequilibrio), estos estarán sujetos al Impuesto sobre Transmisiones Patrimoniales. 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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