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A query was raised regarding how dividends generated by a securities portfolio between the death of the deceased and the formal adjudication of the estate should be taxed for Income Tax purposes. The DGT has determined that the ownership of such income depends on the moment they become due.
Cuestión planteada Se pregunta sobre la imputación en el IRPF de los dividendos producidos desde el fallecimiento de la causante hasta su adjudicación a la consultante.
Los rendimientos del capital mobiliario de la cartera heredada se asignan según quién ostente la titularidad en cada momento. Los dividendos exigibles hasta el fallecimiento se atribuyen a la causante; los exigibles entre el fallecimiento y la adjudicación se atribuyen a la herencia yacente mediante el régimen de atribución de rentas; y los exigibles desde la adjudicación se atribuyen a la heredera.
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