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A query was raised regarding how income from an estate should be taxed for Personal Income Tax (IRPF) purposes when the designated heirs have renounced their rights and no others are known. The Directorate General of Taxes (DGT) responds that, as a dormant estate is not a taxpayer, income is attributed to the heirs; however, if these heirs are unknown, the attribution remains pending.
Cuestión planteada Al haber renunciado a la herencia las dos personas designadas en el testamento y no existiendo herederos conocidos, se pregunta cómo se imputan dichos rendimientos a efectos de su tributación en el IRPF.
Los rendimientos de bienes de una herencia producidos tras la muerte no forman parte del caudal relicto, sino que tributan en la renta personal del heredero. Según el artículo 8.3 de la Ley 35/2006, las herencias yacentes no son contribuyentes, sino que sus rentas se atribuyen a los herederos. Si no existen herederos conocidos, la atribución de las rentas generadas por la herencia yacente permanecerá pendiente para efectos de su tributación.
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