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Form 100. Personal Income Tax Declaration 2021

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, late payment interest or any surcharge, within a period of three months from when the taxpayer loses his status due to change of residence.

Division

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.