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The taxpayer asks whether real estate income from a property belonging to an estate that has not yet been accepted should be imputed to them. The DGT responds that, as it concerns a dormant estate, the income is attributed to the heirs according to the applicable rules or agreements or, failing that, in equal shares.
Question raised: Imputation of real estate income regarding a property that forms part of the estate of the taxpayer's father.
The imputation of real estate income corresponds to the owner or the holder of real rights of enjoyment. In the case of a dormant estate, the income is attributed to the heirs in accordance with the applicable rules or agreements or, if these are not reliably established before the Administration, they are attributed in equal shares. To correct improper imputations, the interested party may request the rectification of the tax returns through the procedure provided for in the General Tax Law.
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