Para fijar la legítima se atenderá al valor de los bienes que quedaren a la muerte del testador con deducción de las deudas y cargas, sin comprender entre ellas las impuestas en el testamento.
Al valor líquido que los bienes hereditarios tuvieren, se agregará el que tenían todas las donaciones colacionables del mismo testador en el tiempo en que las hubiera hecho.
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