Every person deceased leaves a domestic trousseauthat is, the whole set of furniture, goods and personal use objects that are normally found at home. In this sense, there are many doubts as to how this trousseau is taxed at the time of succession. The regulations establish that this trousseau It is valued by 3% of the total assets Inherited, unless an opposite case is demonstrated.
Case of Taxation of the Domestic Ajou in Madrid
According to an example of idealist, the story begins with a will, where the deceased left a woman in inheritance her floor, being lecturer of this well in particular, counting all the goods and belongings that were inside the home. In total the value of very domestic amounted to 189,216 euros. when the legatee presented its self -assessment in the Inheritance Tax, the Administration applied the 3% corresponding Being a domestic trousseau, which meant an addition of 5,676.48 euros. Therefore, when dealing with the succession tax, added to the percentage added by domestic trousseau, the taxpayer He had to face the payment of 61,284.24 euros.
The Superior Court of Justice of Madrid supported the resolution of the administration, since having explicitly mentioned by furniture goods in the willthe will of the testator must be respected by law by giving their personal assets. The domestic trousseau was not treated as an added generic value, but was taken into account as an aspect of the legacy, so it should be part of the tax.
And if the domestic trousseau is not mentioned … what happens?
In case the domestic trousseau is not mentioned in the will, the taxpayer is exempt from paying for these material goods, except that it is also part of the heritage. However, if it is stated in the legacy that domestic goods are part of the inheritance, it will be included when calculating the tax. Therefore, due to these types of cases it is of vital importance that resort to professional advicewith the objective that all procedures are carried out correctly.
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