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V0380-23 ·21 February 2023 ·consulta-vinculante Medium impact
Tax

Imputation of real estate income from a pending estate is attributed according to each heir's share

The inquirer asks who must declare the imputation of real estate income regarding their mother's share in community property assets before the inheritance is accepted. The DGT responds that, as it is a pending estate, the income is attributed according to the proportion corresponding to each heir (widow/widower and children) as owners or usufructuaries.

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2023-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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