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V1191-25 ·1 July 2025 ·consulta-vinculante Low impact
Tax

Pensions received by heirs after employee's death are subject to ISD

A widow inquires about the tax treatment of a pension payment due to her spouse, which was paid in a lump sum after her death. The DGT states that payments made before death are income from employment, while the lump sum paid to the heir is a succession right subject to the Tax on Successions and Gifts.

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2025-07-01PublishedPublished 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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