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A query was raised regarding the taxation of a legacy subject to a suspensive condition (the sale of certain estates or the passing of ten years). The DGT clarifies that the tax accrues once the condition is fulfilled, but the obligation to file the tax return begins from the date of death.
Cuestión planteada Tributación del legado en el Impuesto sobre Sucesiones y Donaciones.
El impuesto por un legado con condición suspensiva se devenga cuando la condición desaparece, no en el fallecimiento. No obstante, el plazo de seis meses para presentar la declaración o autoliquidación comienza el día del fallecimiento, independientemente de si el impuesto se ha devengado o no. Cuando se cumpla la condición, los legatarios deberán realizar una declaración complementaria. La base imponible será el valor real de lo adquirido y el tipo de gravamen será el tipo medio resultante de aplicar la tarifa vigente en el nuevo devengo a la base imponible total de la sucesión.
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