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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

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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