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A taxpayer inquired whether she must continue to impute income proportionally after the death of her husband and the subsequent award of a credit from an instalment sale in her favour. The DGT ruled that all income pending imputation must be fully included in the deceased's final tax period.
Cuestión planteada Al haber optado ambos cónyuges por la imputación temporal de las operaciones a plazos, al haber fallecido el marido el 13 de septiembre de 2018 adjudicándosele a la consultante en la liquidación de la sociedad de gananciales el crédito que esta tenía contra la mercantil por los importes aplazados, se pregunta sobre la imputación temporal del importe aplazado correspondiente al marido.
Al haber optado por la regla especial de imputación de operaciones a plazos, el fallecimiento del contribuyente activa el artículo 14.4 de la Ley del IRPF. Esto obliga a integrar todas las rentas pendientes de imputación en la base imponible del último período impositivo que deba declararse. Dicha integración se realiza con independencia de que el crédito se haya adjudicado a la consultante en la liquidación de la sociedad de gananciales.
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