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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 entidades en régimen de atribución de rentas cuyas rentas se atribuyen a sus integrantes. Para cumplir con la obligación de presentar la declaración informativa, es necesario identificar a los herederos o legatarios. Si los integrantes de la herencia son desconocidos, la atribución de rentas permanece pendiente y no resulta posible cumplir con las obligaciones de información del artículo 90 de la Ley del IRPF.
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