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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.
Cuestión planteada Si los legados se incluyen en la base de cálculo del ajuar doméstico.
Los bienes transmitidos mediante legado no forman parte del caudal relicto, pero sí lo son los bienes exentos o que den lugar a bonificaciones. Cuando un sujeto es heredero y legatario a la vez, se le debe imputar la parte de ajuar que proporcionalmente le corresponda en la masa hereditaria en su condición de heredero.
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