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V0832-15 ·13 March 2015 ·consulta-vinculante Medium impact
Tax

Payment of an extraordinary bonus to heirs of a deceased worker is subject to income tax withholding

A foundation inquired whether it should apply income tax (IRPF) withholding when paying a proportional share of a 2012 extraordinary bonus to the heirs of a deceased worker. The Directorate General for Tax Assurance (DGT) ruled that the amount retains its character as employment income and must be subject to withholding according to general rules.

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2015-03-13PublishedPublished 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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