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V0457-17 ·21 February 2017 ·consulta-vinculante Medium impact
Tax

Income accrued before death is subject to Income Tax for the deceased and Inheritance Tax for the heirs

A query was raised regarding the taxation of income received following a person's death, such as pensions or residency refunds. The DGT ruled that these rights form part of the estate and are subject to Inheritance and Gift Tax, without prejudice to the deceased's obligation to pay Income Tax on the earned employment income.

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Lifecycle

2017-02-21PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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