8.12.1.2.3. Fractionation in cases of death and loss of residence in Spain

DEATH OF THE TAXPAYER

In the case of the death of the taxpayer provided for in article 14.4 of the Tax Law, all income pending imputation must be integrated into the tax base of the last tax period that must be declared for this Tax.

LOSS OF TAXPAYER STATUS DUE TO CHANGE OF RESIDENCE

In the event that the taxpayer loses his status due to a change of residence, in accordance with the provisions of article 14.3 of the Tax Law, all income pending imputation must be integrated into the tax base corresponding to the last period that must be declared by this Tax, carrying out, where appropriate, a complementary declaration-settlement, without penalty, interest for late payment or any surcharge, within a period of three months from when the taxpayer loses his status due to change of residence.

DIVISION

In these cases, the successors of the deceased or the taxpayer may request the division of the part of the tax debt corresponding to said income, calculated by applying the tax rate regulated in article 80.2 of the Tax Law.