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A query was made regarding which taxpayer should be attributed the rental income from a commercial premises following the owner's death, the acceptance of the inheritance, and a subsequent donation. The DGT ruled that attribution depends on the ownership of the assets and the date on which the inheritance was accepted.
Cuestión planteada Atribución de las rentas derivadas del arrendamiento desde la fecha del fallecimiento
Los rendimientos del capital se atribuyen a los titulares de los bienes según las normas de titularidad jurídica aplicables. En el caso de bienes gananciales, se atribuyen por mitad a cada cónyuge salvo que se justifique otra cuota. Tras el fallecimiento, la aceptación de la herencia (incluso tácita por percibir rentas) determina la titularidad. Así, las rentas se atribuyen a la madre por su parte ganancial y por el usufructo heredado hasta la donación, y a la hija tras la donación del pleno dominio y usufructo.
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