Asesores de Herencias en Granada: nuevo Artículo de OYA Abogados & Asesores

Si la semana pasada te quedó alguna duda, hoy nuestro compañero José Carlos Moreno, consultor especializado en Sucesiones y Donaciones, vuelve para resolvernos más preguntas frecuentes sobre este tipo de trámites.


¿De qué factores depende la cuota a pagar del impuesto sobre sucesiones y donaciones?

La liquidación o cuota pagar del impuesto sobre sucesiones donaciones dependerá principalmente del valor total de los bienes,  derechos,  obligaciones  y gastos deducibles  que conforman la herencia, de domicilio fiscal de la persona fallecida y por ende la comunidad autónoma de residencia,  del número de herederos, del parentesco de los herederos con el causante, del importe del patrimonio preexistente, entre otros.

La realización del testamento notarial, ¿cómo se realiza? ¿qué coste tiene? ¿qué documentación debe de facilitar la notaría?

El testamento abierto notarial es aquel que se otorga necesariamente ante un Notario, de forma que el testador manifiesta al Notario su última voluntad, y el Notario redacta el testamento conforme a las manifestaciones.

El coste aproximado de realizar un testamento es cincuenta euros, con carácter general, aunque dependerá también de la complejidad del mismo y el número de hojas.

Una vez firmado el documento el Notario deberá facilitar la copia autorizada del mismo.

¿Qué documentación es necesaria para realizar la liquidación de la herencia?

Los modelos fiscales debidamente cumplimentados, DNI del fallecido y de todos los herederos, certificado de defunción del causante, certificado del Registro General de Actos de Ultima Voluntad, testamento o declaración de herederos; así como documentación acreditativa de los elementos patrimoniales incluidos en los modelos fiscales tales como:  título de adquisición de los inmuebles y recibo de IBI,  permiso de circulación y tarjeta de inspección técnica de los vehículos incluidos en la herencia, copia de los certificados de las entidades financieras u otro soporte acreditativo de los saldos de las cuentas en las que figuraba como titular el causante, así como el número de titulares de las mismas, indicando el mayor saldo habido en el año anterior al fallecimiento, certificaciones bancarias de la entidad correspondiente de las participaciones sociales haciendo constar su valor al día del fallecimiento, certificaciones de los seguros de vida, etc.

Vamos a realizar la autoliquidación de una herencia de mi madre que falleció hace más de 7 años, somos 6 hermanos y uno de ellos va a renunciar a la herencia. ¿Estaría prescrita la autoliquidación? ¿Tiene algún efecto fiscal  la renuncia que realiza uno de mis hermanos?

La prescripción de la herencia es de 4 años, de acuerdo con la normativa fiscal, desde la fecha de finalización del plazo voluntario de presentación de la misma seis meses desde el fallecimiento, estaría prescrita siempre durante este plazo no haya existido ninguna actuación por parte de la administración que interrumpa la misma.

La renuncia de la herencia por parte de unos de los herederos, cuando la misma esta prescrita,  producirá en el resto una donación por la cuota recibida de más fruto de la renuncia.

¿Cómo se puede cancelar el usufructo sobre un bien inmueble?

La cancelación del usufructo sobre un bien inmueble cuando fallece el usufructuario, se podrá realizar mediante un documento privado por parte de los nudos propietarios con firma legitimada notarialmente, presentando el modelo fiscal 650 en la administración correspondiente en concepto de consolidación de dominio por extinción del usufructo, liquidándolo por tipo medio efectivo de gravamen de la liquidación por la que se desmembró el dominio.

En Andalucía, ¿Cuál es el límite exento en la autoliquidación de la herencia, cuando el causante es el padre del heredero?

La reducción  autonómica más importante, para parientes directos como es el caso, siempre y cuando el valor de los bienes y derechos adquiridos por el heredero no exceda de 250.000,00€ y el patrimonio preexistente no sea superior a 402.678,11€, la reducción en este caso será una cantidad variable que determine una base liquidable de importe cero.

Si el importe de los bienes recibidos está comprendido entre 250.000,00€ y 350.000,00€ y el patrimonio preexistente no sea superior a 402.678,11€, la reducción en base imponible será una cantidad variable que sumada a las restantes reducciones aplicables no podrá exceder de 200.000 €. En el caso de que el importe del exceda del importe de 350.000,00€ no será posible aplicar las reducciones comentadas, teniendo en su caso una reducción fija en concepto de reducción por parentesco por importe de 15.956,87€, pudiendo aplicar otras reducciones en su caso como vivienda habitual, adquisición de empresas individuales, etc.

Actualmente, existe previsión de una reforma para el año 2018 que eleve los limites exentos hasta la cantidad de 1.000.000,00€ por heredero siendo bonificada en un 99% de su cuota.


¿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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