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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.
Cuestión planteada Atribución, a efectos del IRPF-2019, de los rendimientos del capital inmobiliario correspondientes al local alquilado, teniendo en cuenta que la herencia está pendiente de aceptación y que como herencia yacente consta ante la AEAT desde 19 de diciembre de 2019.
Los rendimientos de un inmueble arrendado producidos tras la muerte del causante se atribuyen a los herederos o legatarios en su imposición personal de la renta. En el caso de herencias yacentes, las rentas se atribuyen a los herederos según las normas o pactos aplicables o, en su defecto, por partes iguales. Esta atribución se realiza con independencia de que los rendimientos o retenciones figuren a nombre de la fallecida.
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