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The DGT states that a pending inheritance is not a taxpayer, and rental income is attributed to the heirs.
Cuestión planteada En 2024 tiene lugar el fallecimiento del causante, del escrito de consulta se desprende que forman parte de la herencia unos inmuebles alquilados. Se indica que "la herencia del fallecido no ha sido aun aceptada ni repartida por los herederos". Se pregunta sobre la tributación de sus rendimientos en el IRPF.
La herencia yacente no tiene la consideración de contribuyente del IRPF, sino que funciona como una agrupación de personas a las que se les atribuyen las rentas. Los rendimientos de los alquileres, al no ser actividad económica, mantienen su naturaleza de rendimientos del capital inmobiliario. Estos ingresos se atribuyen a los herederos según las normas o pactos aplicables o, en su defecto, por partes iguales.
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