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Practical Income Manual 2020.

Cases of special division due to death and loss of taxpayer status due to change of residence

Regulations: Articles 97.5 Law Personal Income Tax and 63 Regulations

In addition to the general assumption previously mentioned, 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 integrated into the tax base of the last tax period that must be declared for 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.