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Practical manual for Income Tax 2023.

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

Regulations: Articles 97.5 Law IRPFABBR and 63 RegulationIRPFABBR

In addition to the general assumption discussed above, the regulations governing the IRPFABBR It contemplates two special fractionation scenarios:

  1. Death of the taxpayer.

  2. Loss of taxpayer status due to change of residence.

In both cases, all income pending attribution must be included in the taxable base of the last tax period that must be declared by the IRPFABBR.

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.