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The DGT responds that, since the heirs are unknown, the necessary rental attribution cannot be carried out to comply with the information obligation.
Cuestión planteada Obligación de la herencia yacente de presentar de la declaración informativa de las entidades en régimen de atribución de rendimientos (modelo 184).
Las herencias yacentes no son contribuyentes del IRPF, sino que las rentas se atribuyen a sus herederos o legatarios. Si los integrantes de la herencia son desconocidos, la atribución de las rentas permanece pendiente. En este supuesto, no resulta posible cumplir con las obligaciones de información previstas en el artículo 90 de la Ley del IRPF.
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