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Form 100. Personal Income Tax Declaration 2019

3.1.4. Tax period and tax accrual

As a general rule, the tax period coincides with the calendar year and the tax accrues on December 31 of each year.

The tax period will be less than the calendar year exclusively in the event that the taxpayer's death occurs on a day other than December 31.

In this case, the tax period ends and the tax accrues on the date of death.

The heirs or legatees are responsible for compliance with the deceased's pending tax obligations.

Death of a taxpayer integrated into a family unit

If the death of a member of the family unit occurs during the year, there are only the following taxation possibilities:

  1. Individual taxation of all members of the family unit.
  2. Joint taxation of the family unit (determined according to the situation as of December 31) without including the deceased, and individual taxation of the deceased.

Taxation in periods less than a year

In general, when the tax period is less than one year (individual taxation of the deceased taxpayer), the same tax rules apply, including the amounts and quantitative limits, established for the tax periods that coincide with the calendar year.