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The DGT confirms that rental income from property inherited and already generating rent after death is attributable to the heir and must be declared in the tax year when it becomes due.
Cuestión planteada Criterio de imputación temporal de la parte de la renta procedente del alquiler de la vivienda que le ha sido adjudicada por herencia.
Los rendimientos de un inmueble arrendado que forman parte de una herencia y se producen tras la muerte del causante no forman parte del caudal relicto, sino que tributan en la imposición personal del heredero. Estas rentas se atribuyen según la participación de cada uno y deben imputarse al periodo impositivo en que sean exigibles por su perceptor. En este caso, al ser exigibles en 2016, deben incluirse en la declaración de IRPF de ese año.
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