Skip to main content
Form 100. Personal Income Tax Declaration 2023

3.3.8. Special fractionation assumptions: death and change of residence

In the case of the death of the taxpayer and in the case of taxpayers who lose their status due to a change of residence, all income pending imputation must be integrated into the tax base of the last tax period that must be declared for this Tax.

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.