Skip to content
V1753-24 ·16 July 2024 ·consulta-vinculante Medium impact
Tax

Death compensation for executives subject to Inheritance and Gift Tax

A query was raised regarding whether compensation agreed upon by companies to be paid to a widow following the death of a CEO should be taxed under Personal Income Tax (IRPF) or Inheritance and Gift Tax. The Directorate General for Taxes (DGT) has determined that it must be taxed under Inheritance and Gift Tax.

In 6 key points

Lifecycle

2024-07-16PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

Does this provision affect you?

The tax team reviews your specific situation.

Talk to the tax team
This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
Email
Contact