General rules for taxation in tax periods of less than a calendar year

Obligation to report

The amounts that determine the existence of the obligation to declare will be applied in their full amounts, regardless of the number of days that comprise the tax period of the deceased, and without having to raise them to one year.

Income that must be included in the declaration

Regulations: Art. 14.4 Law Income Tax

The income that must be included in the declaration will be that accrued in the period between January 1 and the date of death, including those pending imputation, in accordance with the rules for temporary imputation of income contained in the regulations governing IRPF .

Imputed real estate income (non-rented property, excluding primary residences and undeveloped land) must be quantified based on the number of days that make up the tax period that is the subject of the declaration.

Note: All income pending imputation that the deceased had must be included in the taxable base of the declaration of the last tax period. In this case, the deceased's heirs may request, within the statutory declaration period, the fractionation of the part of the tax debt corresponding to said income, based on the tax periods to which the income should have been attributed, with a maximum limit of 4 years, in accordance with the provisions of article 63 of the Personal Income Tax Regulations .

Reduction for obtaining work income

The reduction to be applied to the net income from personal work will be applied to the full amount corresponding to the amount of said net income, without prorating said amount based on the number of days that make up the tax period.

See, within Chapter 3 , the amounts and requirements of this reduction.

Minimum personal, family and disability

Regardless of the length of the tax period, the personal, family and disability minimum amounts will be applied in the corresponding amounts, without prorating based on the number of days in the tax period.

See, within Chapter 14 , the amounts and requirements of said minimums.

Reductions in the tax base for contributions to social security systems

Included in the reductions for contributions to social security systems are those established in favour of people with disabilities, as well as protected assets of people with disabilities and the Mutual Fund for Social Security of Professional Athletes.

The maximum reduction limits for contributions to the aforementioned social security systems, as well as to the protected assets of persons with disabilities and to the mutual benefit fund for professional athletes, will be applied in their full amounts, regardless of the duration of the tax period.

Deductions from the fee

The maximum limits established for certain deductions from the quota will be applied in their full amount, regardless of the number of days in the tax period.

Note: In the case of marriages in which one of the spouses dies, the family minimum for descendants will be prorated equally between both spouses if, on the date of accrual of IRPF , both spouses were entitled to its application, regardless of whether the surviving spouse files a joint return with the children.