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A query was raised regarding the taxation of rental income from properties that are part of an undivided estate. The DGT ruled that income is attributed according to whoever holds legal ownership during each period.
Cuestión planteada Al formar parte de la herencia unos inmuebles alquilados --de los que se indica que "no están repartidos ni registrados a los herederos"--, se pregunta sobre la tributación de sus rendimientos en el IRPF.
Los rendimientos del capital inmobiliario se atribuyen según la titularidad jurídica de los bienes. Los alquileres exigibles hasta el fallecimiento corresponden al causante. Los exigibles entre el fallecimiento y la aceptación se atribuyen a la herencia yacente. Los exigibles desde la aceptación se atribuyen a los integrantes de la comunidad hereditaria mediante régimen de atribución de rentas.
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