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V0076-20 ·15 January 2020 ·consulta-vinculante Medium impact
Tax

Real estate income must be imputed to heirs from the date of death

A query was raised regarding whether real estate income should be imputed for a property following the owner's death, even if the deed of acceptance of inheritance has not yet been executed. The Directorate General of Taxes (DGT) ruled that income must be imputed to those entitled to the inheritance from the date of death.

In 6 key points

How it affects those involved

This ruling clarifies the tax obligations for heirs during the period of a dormant estate, ensuring that tax liabilities for property income are correctly attributed from the moment of death regardless of formal inheritance documentation.

Lifecycle

2020-01-15PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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