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Practical manual for Income Tax 2019.

Special fractionation assumptions

Regulations: Articles 97.5 Law IRPF and 63 Regulation

In addition to the general assumption mentioned above, the regulations governing personal income tax 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 included in the taxable base of the last tax period to be declared for personal income tax.

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

The splitting 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 statutory declaration period.
  2. 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.