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The consultant asks how rental income collected by their mother during a pending inheritance should be taxed. The DGT responds that such income must be attributed to heirs as capital income.
Question posed: Inquiry is made regarding the imputation in the Personal Income Tax (IRPF) of rental income during the period in which the estate has been dormant.
Income from real estate capital of a dormant estate is attributed to the heirs in accordance with the rules or agreements applicable in each case. If such agreements are not reliably recorded before the Administration, the attribution of income shall be carried out in equal shares. The nature of the attributed income shall be the same as that of the source, in this case, income from real estate capital.
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