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V0522-20 ·4 March 2020 ·consulta-vinculante Medium impact
Tax

Recovery of 2013 extraordinary pay is subject to Income Tax for the deceased and Inheritance Tax

A query was raised regarding the taxation of the partial recovery of the 2013 extraordinary pay of a public employee who passed away in 2015. The Directorate General for Taxes (DGT) ruled that this constitutes employment income for the deceased, which must be included in their final tax period, and is also subject to Inheritance Tax.

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2020-03-04PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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