The Superior Court of Justice of Madrid has estimated, although partially, to the claim of an heir against two settlements of the Inheritance and Donations Tax for a total of 1,450,248.48 euros, considering that the calculation of the domestic trousseau should be limited only to the inherited housing and not to the assets of the heritage. In this way, justice corrects the administration, who applied 33,000 euros over the entire inheritance, in addition to ordering that 1.1 million euros received halfway with the other heir (legatee of the aliquot party).
When a woman died who had no heirs (neither ascending nor descending) her only heir (instituted in will) received a house in Madrid in Madrid, several garage places, money in accounts and different transferable values. After receiving them, he proceeded to liquidate the tax on inheritance and donations in the Community of Madrid, but the Hacienda of the Community applied 3% on the total value of the inherited heritage (more than one million euros) in concept of domestic trousseau, that is, for the furniture.
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The Administration claimed that this was so, since this was established in article 15 of Law 29/1987 of the Inheritance and Donations Tax (LISD). This caused that, of the amount to be paid, he should add 30,000 euros, which joined the tax base, increasing the final amount to be paid.
The tribute in the inheritance only if it is part of the house
The heir decided to challenge the liquidation when considering that this calculation was incorrect. He claimed that the domestic trousseau should be limited only to the value of the house, since the rest of the goods (money, values and garages) could not be used for the personal or domestic use of the deceased. In support of his position, he invoked the jurisprudence of the Supreme Court, which restrictively interprets the concept of trousseau, excluding those elements that are not directly related to the daily life of the deceased.
Both the General Directorate of Taxes and the Central Economic-Administrative Court rejected their arguments, endorsing the administration criteria to apply the percentage above all the relict flow.
Already in judicial headquarters, the Superior Court of Justice of Madrid examined the case. The heir insisted that the administration had inflated the tax base by including assets that, due to their nature, could not be considered to prosecute. The Community of Madrid defended that the norm allowed its calculation over the entire assets, without excluding certain assets.
The Court recalled that, according to the doctrine of the Supreme, 3% (STS 6027/2017) can only be applied to personal goods of the deceased, excluding other financial or real estate assets not destined for that purpose. Based on this, he partially estimated the resource, ordering that the trousseau be calculated only on the house, which significantly reduced the tax base.
The court is right to the heir
The sentence forces the Community of Madrid to redo the liquidation considering only the value of the floor to calculate the trousseau, in addition to proportionally distributing with a legatee the addition of goods for more than one million euros. It does not impose costs to the heir and opens the possibility of appealing in cassation before the Supreme Court.