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An heir inquires about how to declare their proportional share of December's rental income following the acceptance of an inheritance. The DGT rules that income must be attributed to whoever holds legal ownership during each specific period.
Cuestión planteada "Si debo declarar el alquiler de diciembre en la parte proporcional correspondiente al período del 5 al 31 de diciembre o si, por el contrario, no es necesario por importe o porque los ingresos como nuevo propietario se han efectuado en la nueva cuenta en enero de 2024".
Los rendimientos del capital inmobiliario se atribuyen en función de la titularidad del inmueble. Los ingresos exigibles hasta el fallecimiento corresponden a la causante; los posteriores hasta la aceptación y adjudicación de la herencia se atribuyen a la herencia yacente; y los exigibles desde la aceptación y adjudicación se atribuyen a los adjudicatarios.
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