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A query was raised regarding how to apply the personal allowance of a deceased mother in her family's tax returns. The DGT clarifies that if the deceased is taxed for a tax period of less than a full year, their personal allowance must be applied in full without pro-rating.
Cuestión planteada Cómo considerar el mínimo personal de su madre en las declaraciones a presentar.
En caso de fallecimiento del contribuyente en un día distinto al 31 de diciembre, el período impositivo termina en la fecha del fallecimiento. Para el contribuyente fallecido, el mínimo personal se aplica en su importe total (5.550 euros, con posibles incrementos por edad) sin necesidad de prorratearlo por los días transcurridos. El cónyuge supérstite puede optar por la tributación individual o la conjunta con el resto de la unidad familiar.
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