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A taxpayer inquired whether heirs must declare the interest and withholdings from a deposit that matured after her mother's death. The Directorate General for Tax Affairs (DGT) ruled that such returns must be attributed to the heirs, as they are the legal owners at the time the funds become due.
Question posed: "Do we, as heirs, have to include the interest and the corresponding withholdings in the 2024 Personal Income Tax returns that each of us submits?".
Income from movable capital is attributed to the tax period in which it becomes due to the recipient. Interest from a deposit due after death corresponds to the heirs who have acquired the capital through the acceptance of the inheritance. Therefore, the interest and its withholdings are attributed according to the ownership of the deposit at the time it becomes due.
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