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V2956-19 ·24 October 2019 ·consulta-vinculante Medium impact
Tax

The payment of an extraordinary bonus to heirs of deceased workers is taxed as employment income

A query is made regarding the withholding tax to be applied when recovering part of the 2013 extraordinary bonus for Generalitat de Catalunya personnel when the worker has died. The DGT responds that the amount maintains its nature as employment income and must be subject to withholding.

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2019-10-24PublishedPublished in the BOE
Official text Based on BOE data (boe.es). Information, not advice.

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