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

3.3.8. Special assumptions of fractionation: death and change of residence

In the event 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 included in the taxable base of the last tax period to be declared for this Tax.

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 in the General Collection Regulation (Royal Decree 939/2005) with the following specialties:

  • 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.