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V1617-24 3 July 2024 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · rendimientos del capital inmobiliario

Rental income from inherited properties is attributed based on ownership and timing of payment

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.

The question raised

As certain rented properties are part of the inheritance --of which it is stated that "are neither distributed nor registered to the heirs"--, a question is raised regarding the taxation of their income in Personal Income Tax.

The DGT's ruling

Income from real estate capital is attributed according to the legal ownership of the assets. Rents due up to the date of death correspond to the deceased. Rents due between the date of death and the acceptance of the inheritance are attributed to the dormant estate. Rents due from the date of acceptance are attributed to the members of the hereditary community through the income attribution regime.

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