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A taxpayer has enquired about the taxation of a litigious credit against a construction company that was not included in their mother's estate. The DGT explains that the community property regime must be settled and that the transfer of the credit to the heir will depend on whether it is a gratuitous or onerous transfer.
Cuestión planteada Tributación de la operación.
La existencia de un derecho de crédito no inventariado obliga a realizar una liquidación complementaria de la sociedad de gananciales para repartir la cuantía entre el cónyuge y la fallecida. La mitad de la causante debe integrarse en el caudal relicto para el Impuesto sobre Sucesiones y Donaciones. La cesión de la parte del cónyuge al heredero tributará por ITPAJD si es onerosa o por ISD si es una donación. El valor a declarar debe ser el valor real del derecho de crédito.
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