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V1741-18 18 June 2018 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · período impositivo

Personal Income Tax period ends on the date of the taxpayer's death

A query was made regarding the filing deadline for the Personal Income Tax (IRPF) return of an individual who passed away in February. The Directorate General of Taxes (DGT) clarifies that the tax period is shorter than a full calendar year and concludes on the date of death.

The question raised

Filing deadline for the 2018 Personal Income Tax return of the applicant's mother, who passed away in February of that year.

The DGT's ruling

When the taxpayer dies on a day other than December 31, the tax period shall be shorter than a calendar year. The tax shall accrue on the date of death, covering the period from January 1 until that day. The heirs must file the tax return in the year following the death within the regulatory period.

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