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An heir requested clarification on how income from leased land should be attributed following their mother's death. The DGT ruled that income belongs to the deceased until the moment of death and, upon the tacit acceptance of the inheritance, passes to the heir.
Cuestión planteada Atribución de las rentas derivadas del arrendamiento.
Los rendimientos del capital inmobiliario se atribuyen según la titularidad jurídica de los bienes. Tras el fallecimiento, la aceptación de la herencia (ya sea expresa o tácita) permite al heredero adquirir el derecho a los bienes. Percibir las rentas del arrendamiento y presentar la declaración del Impuesto sobre Sucesiones constituye una aceptación tácita de la herencia, atribuyendo así los rendimientos al heredero desde la fecha del fallecimiento.
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