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V3111-18 29 November 2018 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
ISD · reducción por vivienda habitual

The adjudication of inherited housing to a single co-heir does not breach the ten-year holding requirement

A query is made as to whether the dissolution of co-ownership over inherited housing, through adjudication to a single heir, breaks the ten-year maintenance period for the Inheritance Tax reduction. The DGT responds that the reduction is not lost because the housing remains under the ownership of the group of heirs entitled to it.

The question raised

Question posed: Whether the operation of dissolving the co-ownership of the housing and adjudicating it to one of the heirs constitutes a breach of the requirement to maintain the acquisition for ten years.

The DGT's ruling

The adjudication of the housing to a single co-heir through cash compensation does not constitute a breach of the ten-year holding requirement. This is due to the fact that the housing remains under the ownership of the group called to the inheritance entitled to the reduction. Thus, the co-heirs maintain their right to the reduction applied in due course pursuant to Law 29/1987.

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