This website uses its own cookies and third-party techniques and analytics to obtain statistical data. We do not use them to segment users for advertising purposes. By pressing 'more information' we explain how to disable them if you wish..
More information OK

The domestic trousseau in the acquisitions – inheritance tax

As it is known, one of the legal duties that are generated when someone accepts an inheritance is to present and liquidate the Inheritance Tax.


The Inheritance Tax is a direct and progressive tax that must be paid by the recipient of an inheritance before six months have elapsed since the death of the person from whom the goods are received, and envelope the movable or immovable property that the deceased had at the time of death. The taxable base of the tax will be the net value of the individual acquisition of each heir with respect to the set of goods, rights and obligations that form the patrimony of the deceased, having to diminish the burdens or encumbrances, debts and expenses that were deductible.


Among these assets that may be inherited by the deceased are the real estate (homes, houses, premises) as well as movable property (jewels, deposits, current accounts, investment funds). Another common good that can appear in every inheritance is the so-called "domestic trousseau". What is the domestic trousseau? What happens if the deceased died without leaving a trousseau? Or what happens if he died leaving a trousseau or domestic furniture of little value?


In this blog we will only focus on what is meant by domestic trousseau in the fiscal area and for the purposes of Inheritance Tax.


The  Spanish fiscal rule leaves no room for doubt when it establishes that for tax purposes, the domestic household goods will also be integrated into the hereditary wealth. Now, neither the Law nor the Regulation of Inheritance and Donations Tax determines what elements or goods in particular should be understood as included in the concept of "domestic trousseau"; although it is determined by article 1321 of the Spanish Civil Code, which establishes that the domestic trousseau is the set of goods consisting of clothes, furniture and furnishings that constitute household items of the deceased's home, not including jewelry, artistic objects, historical and others of extraordinary value.


Article 15 of the Law of Inheritance and Donations Tax states that: "the trousseau shall be valued by applying the percentage of 3% on the totality of assets that make up the estate of the deceased, unless the assignees assign a higher value to the trousseau or prove if nonexistence or that its value is lower than the result of applying the aforementioned percentage ".


It must be pointed out that this presumption always applies, even in cases of people residing in residences or hotels, and, as you can see, for this to be proven by the heirs or assignees that there is no such domestic trousseau, or that this trousseau It has a value less than 3% of the entire inheritance, being that obviously that test will be very difficult to achieve in most cases. Therefore, and up to now the norm is clear: It is presumed that the deceased will always leave a domestic trousseau that is valued at 3% of the assets that are part of the relict flow, unless it is clearly demonstrated that this is not it is like that and that he died without leaving the goods referred to in article 132 of the Civil Code.

The mere fact that the person does not have their own home at the time of death (case in which resides with a family member or in a residence) will not be in itself, conclusive proof to claim that no domestic trousseau, although it is true that there is also a minority jurisprudential current that affirms the contrary.


How can one prove that no domestic trousseau was left? How to state that the value of domestic trousseau is less than 3% presumed by the Law of Inheritance Tax? A way that can serve to accredit the tax administration the inexistence of trousseau or the lower value may be after the lifting of a notarial deed in the shortest possible time with the death of the deceased, accompanied by an expert report that assesses the assets . However, we must bear in mind that the tax administration may question that before the notarial deed no property has been removed from the property, so it must be in the circumstances concurrent.


From all the above, the great evidentiary difficulty that leads taxpayers to be able to demonstrate before the tax administration the inexistence of domestic trousseau or that this is less than 3%. Therefore and in practice we will find that in the vast majority of cases should be accounted for in the estate and automatically that 3% as domestic trousseau before the evidentiary difficulty.


You have doubts?
Request a personal visit in our office or use any of the online legal services you will find on our website

4 Comments

Leave a Comment

Leave a Comment

Responsible AOB ABOGADOS LEGAL SERVICES SLP
Purposes
  1. Publish and answer in our Blog the comments you make in the section 'Leave a comment' that appears in the forms enabled of our blog. On our website the name and your comment will be published (never your email)
  2. To be able to send you our commercial bulletin and to carry out informative and advertising communications of our products and services, even by electronic systems (mail, etc ...)
Legitimization Consent of the interested party.
Recipients Your data is confidential and will not be transferred to third parties, unless there is a legal obligation.
Rights To access, rectify and have data deleted, and other rights as explained in the additional information.
Additional information You can consult the additional and detailed information on Data in the Privacy and Data Use Protection section of our website

Jorge

Reply

Preciados señores: Me gustaría tener información sobre lo que me puede ocurrir respecto al impuesto de sucesión en el apartado más específico de ajuar doméstico. Tengo 60 años, resido en Madrid y vivo desde siempre con mi madre en el piso que está a nombre de ella, que tiene edad de 88 años. Mi madre es soltera. Este piso es en el que he vivido siempre, pero claro, yo lo he ido amueblando y prácticamente la mayor parte de los electrodomésticos y muebles los he pagado yo por ser el que siempre ha aportado más en cuanto a renta. Pero yo no puedo demostrarlo (no he guardado losa tickets de compra de mis libros, de mis CD,s, de mis discos o de mis videos, por poner unos ejemplos. Se da la circunstancia paradójica de que mi madre es semianalfabeta, y la considerable biblioteca que yo he ido creando ¿será que voy a tener que pagarla de nuevo también? ¿Va a figurar como formando parte del ajuar propiedad de mi madre? Esto es lo que no me ha quedado claro aún y agradecería me lo esclarecieran. Tengo entendido que en el caso de un cónyuge que se queda con la casa una vez fallecido el otro cónyuge, no es necesaria la tasación del 3% del ajuar doméstico. ¿Ocurriría lo mismo en mi caso concreto del hijo que se queda con la casa de la madre en la que ha vivido siempre, siendo que yo no tengo otra vivienda? Es que me parece muy fuerte que yo tenga que pagar una cantidad de dinero por un ajuar que en la mayoría de los casos es mío, solo que yo no puedo demostrar eso. Espero haberme expresado bien y que hayan entendido el problema que planteo. Agradezco desde ya. Atentamente Jorge Castro

image description

AOB Abogados

Reply

Hola Jorge,

En este post precisamente abordamos la problemática que comentas. Para la administración, existe una presunción de que en toda sucesión hay un ajuar doméstico, y la misma lo valora, como mínimo al 3% a menos que pueda demostarse lo contrario, cosa que resulta sumamente complicada en muchos casos, como el de usted, en el que no conserva ni los tickets ni facturas.

Cosa diferente es que quizá, y en función del patrimonio que dejase su madre, atendiendo a que el inmueble  será su vivienda habitual, pueda gozar de una bonificación en el Impuesto de Sucesiones y optar a la reducción por parentesco (descendiente), por lo que quizá no tenga que abonar nada.

Si desea un precalculo del impuesto de sucesiones que podría comportar, contacte con nuestro departamento de atención al cliente.

Un saludo

francisco

Reply

como re hace el reparto de ajuar domestico ,si el difunto a dejado en herencia una propiedad a cada uno de los cuatro sobrinos . Repito somos cuatro sobrino y a cada uno nos ha dejado una propiedad una casa a cada uno ,mi pregunta es la siguente, los muebles que habia en cada una de las casas se tienen que repartir o solo se repartiran los muebles de la vivienda habitual.

image description

AOB Abogados

Reply

Hola Francisco,

El mobiliario forma parte de la herencia, por lo que será objeto de reparto. Dada la dificultad en la valoración de la misma, salvo que existan bienes de extraordinario valor en alguna de las viviendas, que podrían alterar la valoración de la herencia, suele pactarse que cada uno se quede con los enseres que hay en la respectiva vivienda adjudicada.

La presunción legal es que el valor que deberá atribuirse al ajuar es el de almenos 3%, sin perjuicio de las excepciones comentadas en nuestro post.

Un saludo