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A query was raised regarding whether the income tax (IRPF) refund of a deceased person can belong to the surviving spouse under the community property regime. The Directorate General for Tax Regulations (DGT) ruled that such a refund constitutes a credit right of a community property nature.
Cuestión planteada Si el 50 por ciento de la devolución del IRPF de una persona fallecida podría corresponder al cónyuge supérstite en el supuesto de que hubieran estado casados en régimen de gananciales.
La devolución del IRPF constituye un derecho de crédito de carácter ganancial, ya que se origina en el trabajo de los cónyuges o deriva de frutos, rentas o intereses. Por tanto, el cónyuge supérstite tiene derecho al cobro del 50% de dicho importe, independientemente de si las declaraciones eran conjuntas o individuales.
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