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The taxpayer asks whether Inheritance and Gift Tax (ISD) must be filed for assets bequeathed to their brother, who died without accepting their father's inheritance. The DGT rules that a legacy is acquired automatically upon the testator's death; therefore, the deceased was already a legatee and must be taxed accordingly.
Cuestión planteada Si resulta necesario presentar el Impuesto sobre Sucesiones y Donaciones del hermano del consultante por el fallecimiento de su padre.
El legatario adquiere el derecho al legado desde la muerte del testador, por lo que se convierte en titular ipso iure sin necesidad de aceptación. Al producirse la adquisición automática, el hecho imponible del ISD devenga el día del fallecimiento del causante. Si el legatario fallece antes de recibir el bien, este debe incluirse en su propio patrimonio y tributar en su herencia.
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