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The DGT clarifies that rental taxation for a pending inheritance composed of financial assets remains pending when the heir is a foundation to be established and there are disinherited children.
Cuestión planteada Habiendo sido designada heredera testamentaria una fundación a constituir y disponiéndose en el testamento por la causante el desheredamiento de sus dos hijos y si los hubiere de sus descendientes, se pregunta cómo se imputan dichas rentas a efectos de su tributación en el IRPF.
Las herencias yacentes no son contribuyentes del IRPF, sino que sus rentas se atribuyen a socios, herederos o partícipes según el artículo 8.3 de la Ley 35/2006. Para que esta atribución sea operativa, deben existir personas llamadas a la herencia. En este caso, al ser la heredera una fundación por constituir y estar el acceso de otros posibles herederos condicionado a una impugnación judicial, la atribución de rentas permanece pendiente mientras no existan personas físicas integrantes.
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