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A query was raised regarding whether a mandatory pension for a widow, established in a will, constitutes a deductible expense for Income Tax purposes under property income. The Directorate-General for Taxes (DGT) ruled that since this pension is subject to Inheritance and Gift Tax, it is not subject to Income Tax.
Cuestión planteada Si el importe de la pensión que ha de satisfacerse a la viuda puede considerarse como un gasto deducible a efectos del cómputo de los rendimientos del capital inmobiliario derivados del arrendamiento del local afectado a la comunidad de bienes y si se ha de incluir como gasto deducible en la declaración de rentas imputadas por comunidades de bienes a sus comuneros (modelo 184). En el supuesto de que la Dirección General de Tributos no considere el importe de la pensión que ha de satisfacerse a la viuda como gasto deducible a efectos de cálculo del rendimiento neto del capital inmobiliario se consulta qué tratamiento fiscal merecerá dicho pago por los herederos.
La pensión que recibe la viuda constituye una adquisición de bienes y derechos por legado, estando sujeta al Impuesto sobre Sucesiones y Donaciones. Para los herederos, este legado se considera una carga deducible en su declaración de dicho impuesto. Al estar sujeta al Impuesto sobre Sucesiones y Donaciones, la renta no estará sujeta al Impuesto sobre la Renta de las Personas Físicas, conforme al artículo 6.4 de la Ley 35/2006.
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