Skip to main content
Form 100. 2019 Personal Income Tax return

3.1.4. Tax accrual and tax period

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

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

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

The heirs or legatees are responsible for complying with the outstanding tax obligations of the deceased.

Death of a taxpayer integrated into a family unit

If a member of the family unit dies 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 at 31 December), excluding the deceased, and individual taxation of the deceased.

Taxation in periods less than one year

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