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A query was raised regarding whether a pension that heirs are required to pay to the deceased's widow can be deducted as an expense against real estate capital income. The DGT ruled that, as it is a deductible charge under Inheritance and Gift Tax, it cannot be deducted for Personal Income Tax (IRPF) purposes.
Cuestión planteada Consideración de la pensión que tienen que satisfacer los herederos como gasto deducible del capital inmobiliario.
La pensión que los herederos deben satisfacer a la viuda constituye un legado de cosa ajena que es deducible en la base imponible del Impuesto sobre Sucesiones y Donaciones. Al estar sujeta a dicho impuesto, la renta no está sujeta al IRPF según el artículo 6.4 de la Ley 35/2006. Por tanto, la incidencia tributaria se agota en el impuesto sucesorio y no procede su deducibilidad como gasto en el rendimiento neto del capital inmobiliario.
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