184.108.40.206.3. Special fractionation assumptions: death and change of residence
Death of the taxpayer
In the event of the death of the taxpayer, all income pending imputation, in accordance with the provisions of article 14.4 of the Tax Law, must be integrated into the tax base of the last tax period that must be declared for this Tax.
Loss of taxpayer status due to change of residence
In the event that the taxpayer loses his status due to a change of residence, in accordance with the provisions of article 14.3 of the Tax Law, all income pending imputation must be integrated into the tax base corresponding to the last period that must be declared by this Tax, carrying out, where appropriate, a complementary declaration-settlement, without penalty, interest for late payment or any surcharge, within a period of three months from when the taxpayer loses his status due to change of residence.
In these cases, the successors of the deceased or the taxpayer may request the division of the part of the tax debt corresponding to said income in the terms provided for in the General Reacuation Regulation (Royal Decree 939/2005) with the following specialties:
- Applications must be made within the regulatory declaration period.
- The applicant must offer guarantee in the form of a joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate.