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A query is made as to whether household goods should be included in the calculation base for legacies and how they should be distributed among the beneficiaries. The DGT clarifies that legacies do not form part of the relic estate and that household goods are imputed to the heirs according to their share.
Question posed: Whether legacies are included in the calculation base of the household goods and the method of distributing the amount among the various successors in interest.
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