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An heir asks how to tax rental income from a property after the owner's death, when the inheritance has not yet been accepted. Tax authorities state that rental income due before death is taxed in the deceased's final tax period, while subsequent income is attributed to the pending inheritance.
Cuestión planteada Atribución a efectos del IRPF de 2020 de los rendimientos del capital inmobiliario correspondientes al local alquilado.
Los rendimientos de capital inmobiliario exigibles antes del fallecimiento deben integrarse en la base imponible del último periodo impositivo de la causante. Los rendimientos exigibles tras el fallecimiento se atribuyen a los herederos a través de la herencia yacente según su participación. Esta atribución se realiza independientemente de que las rentas o retenciones figuren a nombre de la fallecida en la información fiscal.
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