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V1320-22 ·9 June 2022 ·consulta-vinculante Medium impact
Tax

Legatees must impute real estate income from the date of death even if the asset has not been received

A query was raised regarding whether a legatee must pay tax on real estate income from a property that has not yet been handed over due to a dispute between heirs. The DGT ruled that, as it is a legacy of a specific asset, the legatee becomes the owner from the moment of the testator's death.

In 5 key points

How it affects those involved

This ruling clarifies that the tax obligation for real estate income arises immediately upon death for specific legacies, regardless of physical possession or legal disputes among heirs.

Lifecycle

2022-06-09PublishedPublished 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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