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The DGT clarifies how rental income from properties within an inheritance should be taxed, attributing it to the legal owner during each period, distinguishing between the deceased, beneficiaries, dormant inheritance, and co-owners in pro indativo.
Question raised: Inquiry is made regarding the taxation in Personal Income Tax (IRPF) of the rental income from two premises that were part of an inheritance.
Income from real estate capital is attributed according to the legal ownership of the assets. Rents due up to the date of death correspond to the deceased; subsequent rents from bequeathed assets to the legatees; rents from non-bequeathed real estate until adjudication to the yacente estate; and after adjudication, to the heirs in pro indiviso through the income attribution regime.
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