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A taxpayer asks how her husband's death affects the timing of the imputation of a capital gain from the instalment sale of a property. The DGT rules that the portion of the income corresponding to the deceased must be fully included in his final tax period.
Cuestión planteada Al haber fallecido el marido el 29 de febrero de 2024 se pregunta sobre la imputación temporal en el IRPF de los cobros aplazados
Al haber optado por la regla especial de imputación proporcional de operaciones a plazos, el fallecimiento del contribuyente activa la regla del artículo 14.4 de la LIRPF. Esto obliga a integrar en la base imponible del último período impositivo todas las rentas pendientes de imputación del fallecido. Esta obligación se aplica a la parte de los cobros correspondientes a la participación del marido, independientemente de que el crédito se adjudique a la viuda en la liquidación de gananciales. La imputación de la parte de la consultante no se ve afectada y continúa bajo la regla de operaciones a plazos.
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