Agradecería  aclaración a las siguientes dudas:
Un familiar de mi mujer falleció hace 2 meses; el matrimonio había formalizado el "típico" testamento de "del uno para el otro y después para sus hijos". Las dudas son:
 a)¿pueden esperar a que pasen los 4 años y medio sin realizar el reparto de herencia a fin de que las plusvalías queden exentas? ¿les puede requerir hacienda para obligarles a realizar dicho reparto ahora? ¿son estos requerimientos comunes en la práctica?
 b)en ?caso de no realizar el referido reparto, ¿que consecuencias puede tener si no tienen previsto transmitir ninguno de los bienes en ese plazo de 4 años y medio? ¿sería susceptible de sanción por parte de hacienda o la decisión sobre el momento de repartir es totalmente voluntaria por parte de los herederos?
 c)¿qué cambios (bajas, cambio de titularidad, etc.) habría que hacer en las cuentas bancarias o inmuebles si optan por no repartir aún la herencia?
 Un saludo y muchas gracias por las aclaraciones.

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