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V0431-25 ·20 March 2025 ·consulta-vinculante Medium impact
Tax

Death benefits of a director must be attributed to the tax period of death

The DGT determines that remuneration of a director, earned before death but approved afterwards, must be attributed to the tax period in which death occurred.

In 5 key points

How it affects those involved

Director remuneration earned before death but approved after must be taxed in the year of death.

Lifecycle

2025-03-20PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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