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A taxpayer inquired about how to file their 2017 Personal Income Tax (IRPF) return following the death of their spouse in November. The Directorate General of Taxes (DGT) ruled that joint taxation is not possible with a deceased person.
Question raised: What is the correct way to file the 2017 Personal Income Tax return.
The tax period is shorter than a calendar year when the taxpayer dies on a day other than December 31. The determination of the members of the family unit is carried out according to the situation existing on December 31. Therefore, it is not possible for the deceased to be taxed jointly with the rest of the family unit. Only the individual taxation of all members or the individual taxation of the deceased and the joint taxation of the remaining members, if more than one remains, is possible.
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