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A query was raised regarding whether dividends from bequeathed shares belong to the deceased or the legatees following death. The DGT ruled that, as the shares are acquired at the time of death, the income must be taxed in the heirs' personal income tax (IRPF).
Cuestión planteada Si el dividendo pertenece a la causante o a los legatarios.
La adquisición de las acciones heredadas se produce con carácter derivativo con la aceptación, pero sus efectos se retrotraen al momento del fallecimiento. Dado que las acciones se consideran adquiridas en la fecha de la muerte y los dividendos son exigibles con posterioridad, estos rendimientos del capital mobiliario deben atribuirse y tributar en el IRPF de los herederos.
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