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Consultants inquired whether the early allocation of part of an inheritance constitutes a gift. The DGT ruled that no gift exists if the transfer is made on account of the inheritance with the intention of compensating any excesses at a later date.
Cuestión planteada Si la adjudicación parcial anticipada de parte de los bienes que les corresponde se puede entender como una donación del resto de los herederos y estar sujeto al Impuesto sobre Sucesiones y Donaciones.
No existe animus donandi en la adjudicación parcial si se realiza a cuenta de los bienes de la herencia y se compromete la compensación futura de los excesos. La operación debe valorarse en su conjunto al adjudicar todos los bienes. Por separado, la donación del usufructo realizada por el padre sí está sujeta al impuesto. Al consolidarse el dominio por causa distinta a la muerte, se pagará la mayor de las liquidaciones entre la pendiente por desmembración y la de la donación.
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