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Form 100. Personal Income Tax Return 2021

Special assumptions of fractionation: 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 included in the taxable base of the last tax period to 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 to be declared for this Tax, making, where appropriate, a supplementary declaration-settlement, without penalty, late payment interest or any surcharge, within three months from when the taxpayer loses his status due to a change of residence.

Division

In these cases, the successors of the deceased or the taxpayer may request the fractionation of the part of the tax debt corresponding to said income under the terms provided for in the General Recollection Regulation (Royal Decree 939/2005) with the following specialities:

  • Applications must be made within the statutory declaration period.
  • The applicant must offer a guarantee in the form of a joint guarantee from a credit institution or mutual guarantee company or a surety insurance certificate.