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A query was raised regarding the valuation and taxation of a life annuity established in a will as an inheritance charge. The DGT ruled that heirs must deduct the value of such a charge from the total estate.
Cuestión planteada Cómo y en qué momento debe tributar esta cantidad mensual y vitalicia en el Impuesto de Sucesiones (o en el que corresponda), si hay que detraerla del caudal hereditario para el cómputo de las cuantías correspondientes a los herederos y, si es así, cómo se calcularía. Así como, si hay que imputarla a la legataria y, si es así, igualmente, cómo habría que calcular la cantidad por la que tiene que tributar.
Los herederos deben detraer en la declaración del Impuesto sobre Sucesiones y Donaciones el valor de la carga de la renta vitalicia, calculado según su valor real al fallecimiento del causante. Ante la falta de norma específica en la LISD, se puede aplicar el método de valoración del artículo 10.2.f) del TRLITPAJD. Este método consiste en capitalizar la pensión al interés básico del Banco de España y aplicar las reglas de valoración de usufructos según la edad del beneficiario.
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