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A query was raised regarding whether household effects should be included in the calculation of specific legacies and how they are distributed. The DGT clarifies that legatees of specific assets are not obliged to include household effects and that, if an individual is both an heir and a legatee, the household effects are allocated to them according to their share as an heir.
Cuestión planteada Si en la base del cálculo del ajuar doméstico se incluyen los legados y forma de distribuir el importe entre los distintos causahabientes.
El ajuar doméstico no se aplica a los legatarios a quienes el testador les haya atribuido bienes determinados con exclusión de otros. Si un causahabiente es heredero y legatario, la parte del ajuar que le corresponde es la que le corresponde en su condición de heredero, según su participación en el resto de la masa hereditaria. El caudal relicto para el cálculo del ajuar no incluye los bienes transmitidos por legado.
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