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The DGT clarifies that rental income from a property after the owner's death, prior to inheritance acceptance, is not part of the residual estate but is attributed to heirs according to their share.
Question posed: Attribution, for the purposes of IRPF-2019, of the income from real estate capital corresponding to the rented premises, taking into account that the inheritance is pending acceptance and that it has been registered as a dormant estate before the AEAT since December 19, 2019.
Income from a leased property produced after the death of the deceased is attributed to the heirs or legatees. Pursuant to Article 8.3 of the LIRPF, dormant estates are not taxpayers; therefore, income is attributed to the heirs according to the applicable rules or agreements or, in their absence, in equal shares. This attribution is carried out regardless of whether the income or withholdings are registered in the name of the deceased person.
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