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V0902-20 16 April 2020 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income attributed to deceased or heirs depending on timing

The tax treatment of a flat's rent after one co-owner's death is clarified: rents due before death are taxed in the deceased's final period, while those due after are attributed to heirs or the estate.

The question raised

Question raised: Attribution of the 2019 real estate capital income corresponding to the aforementioned apartment.

The DGT's ruling

Income from real estate capital due prior to death must be included in the tax base of the decedent's final tax period. Income due after death is not owned by the decedent and shall be taxed in the personal taxation of the heirs or through the unsettled estate. In the case of an unsettled estate, the income shall be attributed to the heirs according to the rules for the attribution of income.

Apply this to a real case

What is published here, applied to a company or a specific case. The first meeting is free.

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