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Practical Income Manual 2019.

Special fractionation assumptions

Regulations: Articles 97.5 Law Personal Income Tax and 63 Regulations

In addition to the general assumption previously mentioned, the personal income tax regulations contemplate two cases of special fractionation:

  1. Death of the taxpayer.
  2. Loss of taxpayer status due to change of residence.

In both cases, all income pending imputation must be integrated into the tax base of the last tax period that must be declared by personal income tax.

Therefore, the successors of the deceased or the taxpayer may request the division of the part of the tax debt corresponding to said income.

The subdivision will be governed by the rules provided for by the General Collection Regulations, approved by Royal Decree 939/2005, of July 29, with the following specialties:

  1. Applications must be made within the regulatory declaration period.
  2. 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.