General tax rules in tax periods shorter than the 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 included in the tax period of the deceased, and without increasing them per year.
Income that must be included in the declaration
Regulations: Art. 14.4 Law Personal Income Tax
The income that must be included in the declaration will be those 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 Personal Income Tax .
The imputed real estate income (non-leased properties, excluding the habitual residence and non-built land) must be quantified based on the number of days that make up the tax period that is the subject of declaration.
Note: All income pending imputation that the deceased had must be integrated into the tax base of the declaration for the last tax period. In this case, the successors of the deceased may request, within the regulatory declaration period, the division of the part of the tax debt corresponding to said income, depending on the tax periods to which the income would have been allocated, with the 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 that may be applied to the net income from personal work will be applied in the full amount that corresponds to the amount of the aforementioned 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
Whatever the length of the tax period, the amounts of the personal, family and disability minimum will be applied in the corresponding amounts, without prorating based on the number of days of 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
Among the reductions for contributions to social security systems, those established in favor of people with disabilities are included, as well as the protected assets of people with disabilities and the Social Security Mutual Fund for professional athletes.
The maximum reduction limits for contributions to the aforementioned social security systems, as well as to the protected assets of people with disabilities and to the mutual insurance company for professional athletes, will be applied in their full amounts, regardless of the duration of the tax period. .
The maximum limits established for certain tax deductions 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 the death of one of the spouses occurs, the family minimum for descendants will be prorated equally between both spouses if, on the date of accrual of Personal Income Tax , both spouses would have the right to apply it, regardless of whether the surviving spouse files a joint declaration with the children.