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V2874-21 17 November 2021 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · excesos de adjudicación

Treatment of excess allocations in inheritance partitioning and financial compensations

A query was raised regarding the taxation of an inheritance partition where one heir receives more assets and compensates the other with cash. The DGT clarifies that life annuities do not form part of the hereditary estate and that excess allocations compensated with money are not subject to ITPAJD (Inheritance and Gift Tax) if the excess is unavoidable.

The question raised

Tributación de la operación.

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