Asesores de Herencias en Granada: nuevo Artículo de OYA Abogados & Asesores
Nuestro compañero José Carlos Moreno, consultor especializado en Sucesiones y Donaciones, nos resuelve algunas de las dudas más habituales con las que nos encontramos a la hora de asesorar a nuestros clientes en procedimientos de Herencias.
¿Por qué existen diferencias en la liquidación del Impuesto sobre Sucesiones y Donaciones (ISD) dependiendo de la Comunidad Autónoma del causante?
El ISD está regulado en la Ley 29/1987, de 18 de diciembre, y por el Real Decreto 1629/1991, de 8 de noviembre, por el que se aprueba el Reglamento del Impuesto sobre Sucesiones y Donaciones.
La Ley estatal establece cómo calcular la base imponible del impuesto. Sin embargo, el cálculo de la base liquidable y la tarifa aplicable depende de cada Comunidad Autónoma específica, pudiendo modificar los tipos que establece el Estado y aplicar las reducciones y bonificaciones correspondientes.
¿Qué es y cómo se calcula el valor fiscal de los bienes inmuebles? ¿Es obligatorio establecer el valor fiscal en la liquidación de la herencia?
El valor fiscal de un inmueble o valor real estimado es el valor asignado al mismo a partir del impuesto sobre los bienes inmuebles, se calcula mediante la aplicación de un coeficiente al valor catastral del inmueble. El valor real del inmueble puede ser inferior, igual o mayor que el valor fiscal, el valor fiscal es el valor mínimo a establecer para no tener ningún tipo de comprobación de valores por parte de la administración, no es obligatorio establecer el valor fiscal, la Ley no establece una obligación de tener en cuenta ese valor.
¿Qué pasa cuando el fallecido no ha otorgado testamento? ¿Qué habría que hacer en el caso de la sucesión de padres a hijos?
Cuando el fallecido no ha otorgado testamento nos encontramos ante una sucesión intestada, también denominada sucesión abintestato, legal o legítima. Por ello, en el caso de la sucesión intestada los herederos son establecidos por la ley (herederos legales). En este caso será necesario realizar un acta declaración de herederos notarialmente en la cual se nombraran los herederos legales.
¿Cuál es el plazo para la liquidación de la herencia?
Seis meses a contar desde el fallecimiento del causante. Puede solicitarse prórroga para la presentación por un plazo de otros seis meses, con devengo del interés de demora en caso de que la cantidad a pagar sea positiva. Dicha solicitud debe presentarse dentro de los cinco primeros meses del plazo.
¿Qué es el usufructo en una herencia? ¿Y la nuda propiedad?
El Código Civil de España define este derecho en su artículo 467, el usufructo, como «el derecho a disfrutar los bienes ajenos con la obligación de conservar su forma y sustancia, a no ser que el título de su constitución o la ley autoricen otra cosa”, en definitiva disfrutar de unos bienes sin ser propietarios de ellos.
Nuda propiedad es aquel derecho de una persona sobre una cosa en la que su relación con ella es de ser sola y únicamente propietario. Como propietario, tiene el dominio sobre la cosa, pero no ostenta la posesión por haber sido cedida ésta a través de un derecho real: usufructo
¿Dudas con la tramitación de una herencia en Granada? Cuenta con el asesoramiento de un equipo de abogados y asesores especializados en derecho sucesorio y en la tramitación integral de herencias. Llámanos sin compromiso al 958 094 400 o visítanos en nuestras oficinas de Camino de Ronda 133.
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