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V0346-21 ·24 February 2021 ·consulta-vinculante Medium impact
Tax

Death of taxpayer creates shorter tax period, shifting obligations to heirs

The DGT clarifies the deadlines and periods for declaring the income tax of a deceased person, stating there are two tax periods: the full calendar year and the period from 1 January to the date of death.

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2021-02-24PublishedPublished 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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