“A spigot is even opened for possible claims from previous years”, pointed the Jesus Gutierrez-Tuya, delegate of the Spanish Association of Tax Advisors (Aedaf) in Asturias. “I know that some colleagues already have some cases and it is foreseeable that they will begin to arrive en masse,” added Gutiérrez-Tuya.
Asturias is one of the regions in which inheritance tax is paid the most despite the reforms that were carried out in recent years to raise the minimum exempt from tax from 150,000 to 300,000 euros in the case of direct heirs. Last year the Supreme Court questioned how to pay the tribute. To calculate the taxable base, the collecting body of the Principality, like that of other autonomous communities, added to the value of the inherited goods that of the domestic trousseau (set of clothes, furniture and belongings, excluding artistic, historical and cultural objects). extraordinary value) that he calculated through a legal presumption according to which it was understood that it was equivalent to 3% of the value of the inheritance (remnant estate), unless the taxpayer provided reliable evidence to the contrary. That is, to value property related to housing and other personal assets, a calculation base was used that included, among other possible concepts, money from current accounts or shares in companies.
Two judgments of the Supreme Court, one referring to a litigation opened by an Asturian taxpayer, have forced the tax services to modify the criteria. The High Court made it clear that “the idea that 3% of the remnant estate –which, as a legal presumption, establishes article 15 of the Law on inheritance and donation tax– comprises all of the inheritance assets is not correct. , but only those that may be affected, due to their identity, value and function, to the particular or personal use of the deceased, to the exclusion of everything else “. In other words, The shares of companies, money or titles, “which in no case could be integrated into the fiscal legal concept of domestic trousseau,” are left out for the calculation of household trousseau, “the judgments indicate.
“Most of the successions between parents and children that go out to pay in Asturias is because there is money in addition to housing, and the calculation of the trousseau can be decisive to exceed the exempt minimum of 300,000 euros”, Explained the tax advisor Jesús Gutiérrez-Tuya, who added that also for collateral heirs (brothers, nephews and uncles), to whom the exempt minimum is not applied,“ the calculation of the trousseau is significant when establishing the fee to pay ”. That is why the delegate of the Spanish Association of Tax Advisors foresees that there will be a wave of claims in Asturias “which may be a new setback for the administration.” However, it also recognizes that interrupting the prescription means giving the Tax Agency another four years to carry out requirements and verifications.
The Public Entity for Tax Services of the Principality of Asturias recently published its new tax control plan and it has included “adaptations” to “new jurisprudential and regulatory trends that undoubtedly affect the definition of the control plan itself.” Among them stands out “the jurisprudence of the Supreme Court regarding the consideration and valuation of domestic trousseau within the inheritance and donation tax and the impossibility of issuing orders for acts that have not been collected in voluntary periods by the Tax Agency, which requires undoubtedly to a significant effort to adapt both in the content of the management assignments, and from the regulatory point of view ”.