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V1805-18 ·21 June 2018 ·consulta-vinculante Medium impact
Tax

Death benefits may be classified as employment income

A taxpayer inquired about the tax treatment of a benefit received following their father's death due to his employment status. The DGT ruled that these benefits constitute employment income subject to Personal Income Tax (IRPF).

In 5 key points

Lifecycle

2018-06-21PublishedPublished 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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