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V1320-22 9 June 2022 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · imputación de rentas inmobiliarias

Legatees must impute real estate income from the date of death even if the asset has not been received

A query was raised regarding whether a legatee must pay tax on real estate income from a property that has not yet been handed over due to a dispute between heirs. The DGT ruled that, as it is a legacy of a specific asset, the legatee becomes the owner from the moment of the testator's death.

The question raised

Since the legacy has not been delivered, it is asked whether the imputation of real estate income to the legatee is appropriate regarding 50 per 100 of the dwelling.

The DGT's ruling

The legatee of a specific and determined thing acquires ownership from the moment of the testator's death, without the need for acceptance. Therefore, the imputation of real estate income for the bequeathed percentage corresponds to the legatee from the death of the deceased, in their capacity as owner.

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