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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.
Cuestión planteada Al no haberse efectuado todavía la aceptación de la herencia, pregunta sobre la imputación de rentas inmobiliarias correspondiente a la participación de su madre en la sociedad de gananciales.
Al tratarse de una herencia yacente, las rentas inmobiliarias se atribuyen a los herederos conforme a lo establecido en los artículos 8.3 y 89.3 de la Ley del IRPF. La atribución de las rentas correspondientes a la participación en la sociedad de gananciales debe realizarse según la proporción que corresponda a cada uno de los llamados a la herencia, ya sean propietarios o usufructuarios.
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