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A query is made as to whether the payment of a portion of rents to other siblings, by virtue of a testamentary mandate, constitutes a deductible expense for Personal Income Tax purposes. The DGT responds that these incomes are subject to Inheritance and Gift Tax and, therefore, are not subject to Personal Income Tax.
Question posed: It is queried whether the payments made are considered deductible expenses from income derived from leasing. If not, what classification would they have.
Incomes that must be transferred to siblings by testamentary mandate constitute a legacy of property belonging to another. As these amounts are subject to Inheritance and Gift Tax by virtue of the acquisition of assets and rights through legacy, they are not subject to Personal Income Tax, pursuant to Article 6.4 of Law 35/2006.
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