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A taxpayer inquired about the settlement of her father's estate following her mother's death in 2008, noting that neither the succession nor the community property regime had been liquidated. The DGT dismissed the query regarding the mother as being submitted out of time and clarified that the taxable base for the father's estate is calculated using the value of the assets at the time of his death.
Cuestión planteada Liquidación del Impuesto.
La base imponible del Impuesto sobre Sucesiones y Donaciones en transmisiones mortis causa es el valor real de los bienes y derechos minorados por las cargas y deudas deducibles. La valoración de estos bienes debe realizarse según la fecha en que se produce el devengo, que es el día del fallecimiento del causante. Por tanto, la base imponible se compone del valor total de los bienes que el causante poseyera en el momento de su fallecimiento.
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