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V5411-16 21 December 2016 · SG de Impuestos Patrimoniales, Tasas y Precios Públicos Criterion in force
IP · caudal relicto

Legacies are not part of the estate, but household effects are apportioned proportionally to the heir

A query was raised regarding whether assets transferred via legacy should be included in the calculation of domestic household effects. The DGT ruled that legacies do not form part of the estate, although exempt assets are included.

The question raised

Whether legacies are included in the calculation base for household effects.

The DGT's ruling

Assets transferred by means of a legacy do not form part of the estate, but assets that are exempt or subject to tax relief do. When a person is both an heir and a legatee, the portion of the household effects that proportionally corresponds to them in the hereditary estate must be imputed to them in their capacity as an heir.

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