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V1859-25 14 October 2025 · SG de Impuestos sobre la Renta de las Personas Físicas Criterion in force
IRPF · herencia yacente

Rental income from a pending inheritance is attributed to heirs as income from real estate capital

The DGT states that a pending inheritance is not a taxpayer, and rental income is attributed to the heirs.

The question raised

In 2024, the death of the decedent occurs; from the inquiry document, it is understood that rented properties form part of the estate. It is stated that "the deceased's estate has not yet been accepted or distributed by the heirs". The question concerns the taxation of its income for Personal Income Tax (IRPF) purposes.

The DGT's ruling

An intestate estate is not considered a taxpayer for Personal Income Tax (IRPF) purposes, but rather functions as a grouping of persons to whom income is attributed. Rental income, as it does not constitute an economic activity, retains its nature as income from real estate capital. This income is attributed to the heirs according to the applicable rules or agreements or, in their absence, in equal shares.

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