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V0447-24 ·19 March 2024 ·consulta-vinculante Medium impact
Tax

Unpaid dependency benefits accrued by the deceased are exempt from Personal Income Tax (IRPF)

A query was raised regarding whether a dependency benefit, granted to a community of heirs following the death of the beneficiary, is exempt from Personal Income Tax (IRPF). The Directorate General for Taxes (DGT) has determined that such a benefit is exempt from taxation.

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2024-03-19PublishedPublished 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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