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V3313-14 11 December 2014 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
ISD · legado de cosa ajena

Legacy of property owned by another is deductible for the heir and the legatee must include the legacy in their taxable base

A query was raised regarding whether a legacy of property owned by another reduces the heir's taxable base and increases that of the beneficiary. The DGT clarifies that a legacy of property owned by another constitutes a deductible burden for the heir, and that the legatee must include the received asset in their taxable base.

The question raised

Cuestión planteada En lo que se refiere al Impuesto sobre Sucesiones y Donaciones, se consulta si el legado disminuye la base imponible del heredero que lo soporta y aumenta la base imponible de quien se beneficia.

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