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A query was raised regarding whether a sole heir is required to file personal income tax (IRPF) returns for a deceased person for tax years prior to 2014. The Directorate General of Taxes (DGT) ruled that the obligation to fulfill the deceased's outstanding tax liabilities is transferred to the successors.
Cuestión planteada ¿Debe la heredera única presentar las declaraciones de los ejercicios anteriores a 2014?
En caso de fallecimiento, los sucesores del causante quedan obligados a cumplir las obligaciones tributarias pendientes del Impuesto sobre la Renta de las Personas Físicas, con exclusión de las sanciones. Por tanto, la obligación de presentar las declaraciones tributarias del fallecido corresponde a sus herederos.
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